Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full. - refund to be allowed if the refund application is within the time-limit prescribed u/s 11B and not otherwise
Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full. - refund to be allowed if the refund application is within the time-limit prescribed u/s 11B and not otherwise
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