Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars issued by the CBDT are binding on the income tax authorities - HC
Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars issued by the CBDT are binding on the income tax authorities - HC
Note: It is a system-generated summary and is for quick reference only.