Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
CENVAT Credit - delay in taking the credit from the date of issuance of invoice - the appellant had reasonable excuse for not taking the credit as there was a dispute regarding the input service - no reason to invoke the extended period of limitation in the present case.
CENVAT Credit - delay in taking the credit from the date of issuance of invoice - the appellant had reasonable excuse for not taking the credit as there was a dispute regarding the input service - no reason to invoke the extended period of limitation in the present case.
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