Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cable operator services - there was no suppression or mis-statement on the part of the assessee and such reflection of only commission as the value of the taxable value of the services was on account of confusion in the arena - extended period of limitation not applicable - demand set aside - AT
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