Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Payment of Interest till Refund – Earlier Interest not provided in any statutory provisions – it cannot be said that the respondents had no legal right to raise the demand at the time when the position of law was not very clear - HC
Payment of Interest till Refund – Earlier Interest not provided in any statutory provisions – it cannot be said that the respondents had no legal right to raise the demand at the time when the position of law was not very clear - HC
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TaxTMI 
TaxTMI 
of 4894 
