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Chennai-Iii vs Umashankar Alloys Pvt Ltd on 4 February, 2026

authority failed to appreciate the evidences relating to so-called "bill trading", reverse cash flow, and admissions of suppliers. 42. We note that ... Department has further argued that in cases involving illegal invoice-only/Bill trading transactions, it is unrealistic to expect "mathematical precision" in proving
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

M Nandakumar, Manager vs Chennai-Iii on 4 February, 2026

authority failed to appreciate the evidences relating to so-called "bill trading", reverse cash flow, and admissions of suppliers. 42. We note that ... Department has further argued that in cases involving illegal invoice-only/Bill trading transactions, it is unrealistic to expect "mathematical precision" in proving
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Umashankar Alloys Pvt Ltd vs Chennai-Iii on 4 February, 2026

authority failed to appreciate the evidences relating to so-called "bill trading", reverse cash flow, and admissions of suppliers. 42. We note that ... Department has further argued that in cases involving illegal invoice-only/Bill trading transactions, it is unrealistic to expect "mathematical precision" in proving
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document
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