TMI BlogPenalty u/s 76 and 78 - Business Auxiliary Services - as there was contrary decision of this Tribunal on...Penalty u/s 76 and 78 - Business Auxiliary Services - as there was contrary decision of this Tribunal on the issues, no penalty can be imposed - also, when there was divergent view on the issue, the extended period of limitation cannot be invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X
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