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AO cannot reopen case without establishing that assessee's own money has been routed back in form of share capital : ITAT

AO cannot treat losses from off market commodity transactions as bogus : HC

Apportionment of credit and blocked credits as updated by CGST Amendment Act 2018

FOC material supplied by service recipient should be included in gross value of works contract : SC

THE BANNING OF UNREGULATED DEPOSIT SCHEMES ORDINANCE 2019
