Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Refund - Excess interest deposited – interest calculated at higher rate - excess interest paid was an arithmetic error and need to be rectified. Revenue not allowed to retain the excess amount - refund allowed - AT
Refund - Excess interest deposited – interest calculated at higher rate - excess interest paid was an arithmetic error and need to be rectified. Revenue not allowed to retain the excess amount - refund allowed - AT
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