Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Disallowance of Finance Cost incurred during the year under the consideration u/s 36(1)(iii) - mere acceptance of the claim in earlier years in proceedings u/s 143(1) does not debar Revenue from examining the claim on merits in subsequent years and does not create a bar of res-judicata . - AT
Disallowance of Finance Cost incurred during the year under the consideration u/s 36(1)(iii) - mere acceptance of the claim in earlier years in proceedings u/s 143(1) does not debar Revenue from examining the claim on merits in subsequent years and does not create a bar of res-judicata . - AT
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