Invocation of Section 74 Is Valid on Prima Facie Material but Material Errors Require Remand
Invocation of Section 74 Is Valid on Prima Facie Material but Material Errors Require Remand Invocation of Section 74 Is Valid on Prima Facie Material but Material Errors Require Remand Issue Whether the revenue authorities are legally entitled to invoke the fraud machinery under Section 74 based on the prima facie standard of “where it… Read More »