TMI BlogBy virtue of the specific exclusion of “first taxable sellers“ from the scheme of payment of presumptive...By virtue of the specific exclusion of “first taxable sellers“ from the scheme of payment of presumptive tax under “clause (d)“ of section 6(5), the lower authorities including the Tribunal have rightly rejected the claim of the petitioners - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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