Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Penalty u/s 271(1)(c) - the failure of the assessee to make disallowance u/s 43B in the return of income cannot be held to be mala fide because the assessee has filed the return of loss - AT
Penalty u/s 271(1)(c) - the failure of the assessee to make disallowance u/s 43B in the return of income cannot be held to be mala fide because the assessee has filed the return of loss - AT
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