The reassessment was triggered without examining invoices, bank entries, TDS data, or business records. The Tribunal held that mechanical reopening based on external information is bad in ...
Abstract: This article presents a new approach to address the challenge of combining ground-based LiDAR data with satellite images for cross-view image geo-localization. The task is to figure out the ...
This explains how statements recorded during GST investigations gain evidentiary value under Section 136. The key takeaway is that such statements are admissible only in prosecution cases and only ...
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