Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Levy of Surcharge and education cess - MAT credit u/s 115JJA - MAT credit should first be reduced from the tax payable and thereafter on the residual amount the surcharge and education cess be levied - AT
Levy of Surcharge and education cess - MAT credit u/s 115JJA - MAT credit should first be reduced from the tax payable and thereafter on the residual amount the surcharge and education cess be levied - AT
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