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...
Duty paying documents – disallowance of cenvat credit - When the receipt of the goods was not questioned nor delivery of the seller is questioned, the Show Cause Notice lost its foundation. - AT
Duty paying documents – disallowance of cenvat credit - When the receipt of the goods was not questioned nor delivery of the seller is questioned, the Show Cause Notice lost its foundation. - AT
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