The issue was whether SEZ deduction could be denied for alleged late filing of Form 56F. The Tribunal held that filing within the CBDT-extended deadline was valid and CPC erred in disallowance. The ...
The Revenue sought to reopen completed assessments under section 153A without fresh incriminating evidence. The Tribunal ruled that such additions are barred, following Kabul Chawla and Abhisar ...
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