Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case for reassessment - HC
Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case for reassessment - HC
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