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...
Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the assessee to prove such claim.
Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the assessee to prove such claim.
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