TMI BlogNo penalty or interest can be imposed for non-fulfillment of an act which a Notified Party is prevented...No penalty or interest can be imposed for non-fulfillment of an act which a Notified Party is prevented from doing by reason of the Special Court Act. - Assessee cannot therefore be foisted with interest liability under section 234A, 234B and 234C - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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