Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Cenvat Credit - input services - appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the -Service tax liability - prima facie in favor of assessee - AT
Cenvat Credit - input services - appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the -Service tax liability - prima facie in favor of assessee - AT
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