The issue was whether Section 153C could apply when the assessees own premises were searched. The tribunal held that such a person is a searched person, making Section 153A applicable instead.
The case examined whether services involving supply of materials could be taxed under construction-related categories. The Tribunal ruled that these are works contract services requiring proper ...
Suja Life filed for an IPO on Friday. The company is the parent of the Suja Organic, Vive Organic, and Slice Soda brands.
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