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Benefit of Suo moto extension order passed by the SC for the Covid period cannot be taken by the Department

No addition can be made u/s 153A & 153C if If no incriminating material was found during the course of the search

Deduction u/s 37 of the Finance Act, 2014 allowed on safety and work environment expenditure

Order of Preventive detention not sustainable on grounds of stale and illusory

Patiala Court sought response on the non-initiation of action against firms evading GST from CBIC
