Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Interest of delayed refund - relevant date for calculation of such interest - deposit made during the period of investigation - The appellants are not entitled to claim interest on delay refund from the date of deposit till its realization
Interest of delayed refund - relevant date for calculation of such interest - deposit made during the period of investigation - The appellants are not entitled to claim interest on delay refund from the date of deposit till its realization
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