The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere non-reflection of income in ST-3 returns, without establishing taxability, cannot be equated with deliberate suppression. The bench of Ajay Sharma (Judicial Member) has observed that the limitation period cannot be extended mechanically, merely because some discrepancy is noticed in…
Membership Required
Already a member? Log in here
