Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Levy of penalty Rule 26 of Central Excise Act, 2002 - charge of abatement in the offence of fraudulent availment of cenvat credit - All the appellant having direct and active role in entire modus operandi of wrong availment of cenvat credit by the manufacturer - Therefore, the penalties imposed on the appellant is correct hence, the same is upheld. - AT
Levy of penalty Rule 26 of Central Excise Act, 2002 - charge of abatement in the offence of fraudulent availment of cenvat credit - All the appellant having direct and active role in entire modus operandi of wrong availment of cenvat credit by the manufacturer - Therefore, the penalties imposed on the appellant is correct hence, the same is upheld. - AT
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