Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Penalty levied u/s 271(1)(c) - excess claim of deduction u/s 35(2) - the assessee has made a bonafide legal claim which cannot be said to be fallacious or flippant and malafide - no penalty - AT
Penalty levied u/s 271(1)(c) - excess claim of deduction u/s 35(2) - the assessee has made a bonafide legal claim which cannot be said to be fallacious or flippant and malafide - no penalty - AT
Note: It is a system-generated summary and is for quick reference only.