Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund - determination of relevant date - refund claim filed after the Final Order was passed by the Tribunal holding that no tax was liable to be paid - the time limit cannot be accounted from the date of payment of tax - date of final order to be considered as relevant date - AT
Refund - determination of relevant date - refund claim filed after the Final Order was passed by the Tribunal holding that no tax was liable to be paid - the time limit cannot be accounted from the date of payment of tax - date of final order to be considered as relevant date - AT
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