Date of removal of defects is irrelevant while considering limitation period to issue scrutiny notice
No denial of Sec. 80P deduction to ‘primary agricultural credit societies’ even if it gives loan to non-members: SC
Statement recorded during survey u/s. 133A cannot be the sole basis on which adverse inference can be drawn against the assessee.
5% GST on construction of channels involving earthwork of drainage channels for Irrigation & Flood Control Dept. of J&K