Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one year. No power of condonation of delay are vested with adjudicating authority - HC
Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one year. No power of condonation of delay are vested with adjudicating authority - HC
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