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Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?
Team SoOLEGAL | 01/01/1970

Section 51A in cases where there is no invocation    of fraud/suppression/mis-statement etc and Section 51B wheretheingredientsof fraud/suppression/mis-statement etc are present.


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