https://www.taxtmi.com/highlights?id=32615 BAS - All the activities undertaken by the appellant were a part of the reflection made in the balance sheet and income tax return in which case no suppression or malafide can be attributed to the assessee. No malafides could be proved by Revenue - the extended period would not be available to the Revenue. - AT en-us Fri, 30 Dec 2016 15:17:06 +0530 Fri, 30 Dec 2016 15:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32615 BAS - All the activities undertaken by the appellant were a part of the reflection made in the balance sheet and income tax return in which case no suppression or malafide can be attributed to the assessee. No malafides could be proved by Revenue - the extended period would not be available to the Revenue. - AT Highlights Service Tax Fri, 30 Dec 2016 15:17:06 +0530 https://www.taxtmi.com/highlights?id=32615