The court held that interest is payable when the actual refund is made after the statutory 90-day period, even if the refund ...
Looking for NYT Strands answers and hints? Here's all you need to know to solve today's game, including the spangram.
The issue was whether a single, consolidated approval under section 153D for multiple assessees is legally valid. The ITAT held that such mechanical approval shows no application of mind and vitiates ...