Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Reassessment u/s 147 - Department had collected certain documents and materials in search which were before the AO at the time of framing assessment - non utilization of such material by AO for any reason cannot be considered as failure to disclose truly and fully all material facts by assessee - impugned notice is set aside
Reassessment u/s 147 - Department had collected certain documents and materials in search which were before the AO at the time of framing assessment - non utilization of such material by AO for any reason cannot be considered as failure to disclose truly and fully all material facts by assessee - impugned notice is set aside
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