Even if a taxpayer has rendered services on behalf of a third party, the same would not result falling within the definition of ‘intermediary, provided the taxpayer renders the services.
ITC Benefit cannot be denied based on allegations of fake invoice procurements on the supplier of the claimant
Reasons Recorded For Reopening The Reassessment To Be Examined On Standalone Basis To Determine The Validity Of Proceedings Us 147 ITAT
Failure Of Kidney A Reasonable Cause Which Prevented Assessee To Supply The Documents And Replies To The AO ITAT