Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Setoff of MAT Credit before interest liability - form prescribed under the rules can never have any effect on the interpretation or operation of the parent statute – thus, Mat credit allowed to be set off from advance tax before calculating interest - HC
Setoff of MAT Credit before interest liability - form prescribed under the rules can never have any effect on the interpretation or operation of the parent statute – thus, Mat credit allowed to be set off from advance tax before calculating interest - HC
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