No assessment under Chapter XIV-B can be made without issuing notice u/s 143(2) [SC] : Source : www.taxmann.com
Interest earned by an industrial undertaking on late payment received from customers is eligible for deduction u/s 80-IA [Del.] : Source : www.taxmann.com
An applicant cannot seek adjudication on merits at any time he wants after having allowed previous application to go by default [AAR] : taxmann.com