TMI BlogIn this case during the period of dispute the appellant were not filing any return and had not even...In this case during the period of dispute the appellant were not filing any return and had not even taken any registration and hence in terms of the section 73(1)(a) as it stood during that period, longer limitation has been correctly invoked. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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