Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Rejection of refund claim - impact of rejection of value for subsequent imports to the earlier imports - declared value could not have been rejected for assessment making it applicable to all assessments that preceded it - restoration of refund claim upheld - AT
Rejection of refund claim - impact of rejection of value for subsequent imports to the earlier imports - declared value could not have been rejected for assessment making it applicable to all assessments that preceded it - restoration of refund claim upheld - AT
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