Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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Disallowance of salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment u/s.143 is made in a manner laid down u/s.144 - AO directed to determine the income of the assessee after allowing deduction for payment of salary and interest to partners from the estimated income of the assessee - AT
Disallowance of salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment u/s.143 is made in a manner laid down u/s.144 - AO directed to determine the income of the assessee after allowing deduction for payment of salary and interest to partners from the estimated income of the assessee - AT
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