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Assessment proceedings u/s 147 of Income Tax Act can be re-opened only when original assessment has not been made

Solar Power based Sprinkler System used in Lift Irrigation Project is a Works Contract of Composite Supply: AAR

Sale of a company as a 'going concern' means sale of both its assets & liabilities if it is stated on 'as is where is basis'

Shipping Bill Amendment Facility Now Live on Icegate Portal

Whether mere endorsement of the Bank “payment stopped” is sufficient to entertain the complaint u/s 138 of NI Act?
