Madras High Court held that re-opening of assessment u/s. 147 must be based on some tangible material without such tangible material, re-opening is merely inspired from change of opinion and hence the ...
Madras High Court recently addressed a writ petition filed by Chinnadurai Saravanan, a proprietary firm registered under the Goods and Services Tax (GST) Act, 2017. The petition challenged an ...
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