Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
Admission of additional evidence - Merely because a document was not filed before the Assessing Officer, the same cannot be rejected on surmises and in the totality of the facts and circumstances - AT
Admission of additional evidence - Merely because a document was not filed before the Assessing Officer, the same cannot be rejected on surmises and in the totality of the facts and circumstances - AT
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