Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Disallowance of interest on late payment of TDS u/s 37 - As the case of late payment of TDS is not in the nature of penalty, the same is allowable u/s 37 - AT
Disallowance of interest on late payment of TDS u/s 37 - As the case of late payment of TDS is not in the nature of penalty, the same is allowable u/s 37 - AT
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