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Procedure for processing IGST refund claims for exports made from Non-EDI ports – CBIC

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Where the additions and disallowances are deleted by the higher authorities, there is no basis for levying penalty u/s 271(1)(c) of the Act – ITAT Delhi

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Circular No. 11/2019 Income tax – Clarification regarding non allowability of set off of losses against the deemed income under section 115 BBE

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