Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
CENVAT Credit - rejection of cenvat credit by the Court on the observation relying on the verification report of the jurisdictional Range Officer - No such report/copy was provided to the appellant, neither any opportunity provided to inspect the report and offer their comments - t is miscarriage of justice by denying adequate opportunity of hearing to the appellant. - AT
CENVAT Credit - rejection of cenvat credit by the Court on the observation relying on the verification report of the jurisdictional Range Officer - No such report/copy was provided to the appellant, neither any opportunity provided to inspect the report and offer their comments - t is miscarriage of justice by denying adequate opportunity of hearing to the appellant. - AT
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