Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Conversion of stock in trade into capital asset - period for which the shares were held as stock in trade by the assessee is to be excluded from the total period for which the shares were held by the assessee - AT
Conversion of stock in trade into capital asset - period for which the shares were held as stock in trade by the assessee is to be excluded from the total period for which the shares were held by the assessee - AT
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