The ITAT Bangalore held that penalty under Section 271FAA cannot be imposed mechanically where delay in filing the correction statement of financial transactions (Form 61A) is caused by genuine ...

Although no deaths have been reported at any of the sites in Canada, the Alberta government claims they enable drug use.

Gujarat AAR held that ice cream manufactured outside retail outlets and sold over the counter qualifies as supply of goods, not restaurant service. Classification depends on manner of ...