Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
CENVAT credit - denial for want of duty paying documents - The allegation of the show cause notice are pointing merely a procedural lapse - Procedural law is not to be a tyrant but a servant, not an obstruction but an aid to justice.
CENVAT credit - denial for want of duty paying documents - The allegation of the show cause notice are pointing merely a procedural lapse - Procedural law is not to be a tyrant but a servant, not an obstruction but an aid to justice.
Note: It is a system-generated summary and is for quick reference only.