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No denial of sec. 35(2AB) relief just because co. didn’t submit approval of exp. incurred on R & D facility
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Corporate Tax
No denial of sec. 35(2AB) relief just because co. didn’t submit approval of exp. incurred on R & D facility
Posted on
on
June 5, 2018
Tenet Tax Daily June 01 2018
By
tenettax-team
Corporate Tax
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Tax mistakenly deposited couldn’t be retained by Govt. merely on ground that there was delay in claiming refund
Penalty proceedings couldn’t be initiated if assessment proceedings weren’t pending before AO