Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Cross-examination - adverse evidence and material, relied upon in the order, to reach the finality should be disclosed to the assessee. But this rule is not applicable where the material or evidence used is of collateral nature. - AT
Cross-examination - adverse evidence and material, relied upon in the order, to reach the finality should be disclosed to the assessee. But this rule is not applicable where the material or evidence used is of collateral nature. - AT
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