Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Interest on Refund of the pre-deposit amount - In the present case, the amount was deposited by the respondent pursuant to the directions issued under the unamended provisions of the 35F. Such being the position, interest on delayed refund of amount would continue to be governed by the unamended provisions of section 35FF - no interest would be payable to the respondent since the amount was refunded within three months from the date of communication of the order. - AT
Interest on Refund of the pre-deposit amount - In the present case, the amount was deposited by the respondent pursuant to the directions issued under the unamended provisions of the 35F. Such being the position, interest on delayed refund of amount would continue to be governed by the unamended provisions of section 35FF - no interest would be payable to the respondent since the amount was refunded within three months from the date of communication of the order. - AT
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