Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Payment of tax, interest, penalty and other amounts. - Transfer of amount from one head to another and Power to impose restriction of utilization of ITC beyond certain limit - Section 49 of CGST Act, 2017 amended
Payment of tax, interest, penalty and other amounts. - Transfer of amount from one head to another and Power to impose restriction of utilization of ITC beyond certain limit - Section 49 of CGST Act, 2017 amended
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