Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Denial of refund claim - unjust enrichment - There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view, there is no need to furnish the cost of material and pricing of the contract - refund allowed - AT
Denial of refund claim - unjust enrichment - There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view, there is no need to furnish the cost of material and pricing of the contract - refund allowed - AT
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