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Electronic service of notice invalid if assessee prefers to opt for physical notice: ITAT

Changes in sec 139(4) & 139(5) by Finance Act 2016 related to revision of belated ITR not applicable retrospectively: ITAT

Assessee entitled to claim Sec-80IC Deduction even in case of belated filing of ITR: ITAT

AO cannot sit on chair of businessman to replace his business strategy by his own whims and fancies: ITAT

GST: Eninvoicing enabled for Taxpayers with AATO between Rs.5 Crore to Rs.10 Crore
