Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Reversal of CENVAT Credit - inputs consumed/utilized for production, at the work-in-progress stage, were destroyed in fire in the factory - The Tribunal examined the legal provisions and found that destroyed WIP or semi-finished goods should not be considered as inputs subject to duty reversal. Therefore, they allowed the appeal and ruled in favor of the appellant, clarifying that no duty reversal was required on the destroyed inputs forming part of WIP/semi-finished goods.
Reversal of CENVAT Credit - inputs consumed/utilized for production, at the work-in-progress stage, were destroyed in fire in the factory - The Tribunal examined the legal provisions and found that destroyed WIP or semi-finished goods should not be considered as inputs subject to duty reversal. Therefore, they allowed the appeal and ruled in favor of the appellant, clarifying that no duty reversal was required on the destroyed inputs forming part of WIP/semi-finished goods.
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