Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an 'order' for the purposes of Section 264 - HC
Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an 'order' for the purposes of Section 264 - HC
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