ST : Where there is prima facie finding of suppression of provision of services

ST : Where there is prima facie finding of suppression of provision of services and receipts therefrom, balance sheets cannot be said to reflect true and correct financial position; hence, requirement of pre-deposit cannot be waived based on balance sheets





[2013] 32 taxmann.com 267 (Allahabad)

HIGH COURT OF ALLAHABAD

Musk Tobacoo (India) (P.) Ltd.