Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
CENVAT Credit - duty paying documents - reliability of the statements - The assessee is not an inspector and has no powers to examine the records of all the operators in its supply chain. It is for the officers who registered various entities and who receive regular returns, who audit their records and who have power to summon, seek information, search, seize etc., to ensure that no fraud is committed at their end. - AT
CENVAT Credit - duty paying documents - reliability of the statements - The assessee is not an inspector and has no powers to examine the records of all the operators in its supply chain. It is for the officers who registered various entities and who receive regular returns, who audit their records and who have power to summon, seek information, search, seize etc., to ensure that no fraud is committed at their end. - AT
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