Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of appropriation till the date of actual payment of the refund - AT
Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of appropriation till the date of actual payment of the refund - AT
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