Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2011 (9) TMI 591 - MADRAS HIGH COURT
Levy of interest for assessment years prior to the introduction of the section 234D- Regular assessment was completed on 30 March 2004 the provision on interest is not introduced with reference to any assessment year but with effect from 1 June 03 - Held That:- Assessee is liable to pay interest on the excess refund amount received.