Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
CENVAT Credit - Bogus firms - fraudulent Cenvat Credit passing chain to facilitate availment of Cenvat Credit without actual manufacture and supply of duty paid goods - validity of statements relied upon - The order under challenge is held to be passed in violation of statutory principles as that of principles of natural justice. The order is also held to be absolutely presumptive having been passed without appreciation of evidence produced by the appellant, but by relying upon the third party evidence - Demand set aside - AT
CENVAT Credit - Bogus firms - fraudulent Cenvat Credit passing chain to facilitate availment of Cenvat Credit without actual manufacture and supply of duty paid goods - validity of statements relied upon - The order under challenge is held to be passed in violation of statutory principles as that of principles of natural justice. The order is also held to be absolutely presumptive having been passed without appreciation of evidence produced by the appellant, but by relying upon the third party evidence - Demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
