Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Levy of penalty - benefit of doubt - rent-a-cab service - the revenue was not clear about category of services under which assessee can be taxed and that is why initially revenue issued a show cause notice under the category of tour operator services - No penalty - AT
Levy of penalty - benefit of doubt - rent-a-cab service - the revenue was not clear about category of services under which assessee can be taxed and that is why initially revenue issued a show cause notice under the category of tour operator services - No penalty - AT
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