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Purchases cannot be treated as bogus for mere none traceability of suppliers[CIT vs. Nangalia Fabrics Pvt. Ltd (Gujarat High Court), TAX APPEAL NO. 689 of 2010].
Traces enables online correction functionality with enhanced features without digital signature.
Mere change in allotted flat without determining any consideration is not transfer[ITO vs. Smt. Tripta Shahani (ITAT Lucknow) , ITA No. 459/LKW/2009].
CENVAT Credit on tower cannot be made available under clause (i) or clause (ii) of Rule 2(a)(A) of CENVAT Credit Rules,2004 as to be Capital Goods or under sub Clause (i) of Rule 2(k) as to be Input[Bharti Airtel Limited vs.The Commissioner of Central Excise, Bombay High Court 2014 (9) TMI 38].
Traces enables online correction functionality with enhanced features without digital signature.
Mere change in allotted flat without determining any consideration is not transfer[ITO vs. Smt. Tripta Shahani (ITAT Lucknow) , ITA No. 459/LKW/2009].
CENVAT Credit on tower cannot be made available under clause (i) or clause (ii) of Rule 2(a)(A) of CENVAT Credit Rules,2004 as to be Capital Goods or under sub Clause (i) of Rule 2(k) as to be Input[Bharti Airtel Limited vs.The Commissioner of Central Excise, Bombay High Court 2014 (9) TMI 38].