1984 (3) TMI 195

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..... und in the case of a registered firm, the interest under s. 139(8) can be computed and quantified because it may not be possible to say that in such an event there is an amount of tax payable by the assessee firm. Both of us constituted the Bench that heard these appeals. There was no direct High Court judgment on that issue. So for reasons given by us, we did not agree with the assessee. The two .....

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