Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Addition in respect of late payment of PF - employers as well as the employees contribution were subject to the provisions of section 43B and the assessee was entitled to the deduction in respect thereof. - AT
Addition in respect of late payment of PF - employers as well as the employees contribution were subject to the provisions of section 43B and the assessee was entitled to the deduction in respect thereof. - AT
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