Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Duty and penalty amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability of duty and penalty as held by the Original Authority is not legally sustainable. - AT
Duty and penalty amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability of duty and penalty as held by the Original Authority is not legally sustainable. - AT
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