Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Unaccounted income - Nature of advance money received - The assessee successfully by with-holding the information which was in his possession, avoided the scrutiny. The agreement of authorisation was not produced during the assessment proceedings or in the appellate proceedings thereby avoiding further investigation, the same has now been produced before this Court. - Deletion of addition cannot be sustained. - HC
Unaccounted income - Nature of advance money received - The assessee successfully by with-holding the information which was in his possession, avoided the scrutiny. The agreement of authorisation was not produced during the assessment proceedings or in the appellate proceedings thereby avoiding further investigation, the same has now been produced before this Court. - Deletion of addition cannot be sustained. - HC
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