Section 271AAD(2)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 271AAD(2)(b) in The Income Tax Act, 1961

(b)invoice in respect of supply or receipt of goods or services or both issued by the person or any other person without actual supply or receipt of such goods or services or both; or

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Union of India - Subsection

Section 271AAD(2)(b) in The Income Tax Act, 1961