2020 (12) TMI 1315

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..... HELD THAT:- Against the remand order of the Tribunal, we do not find any substantial question of law to be arising in the present case and therefore, the Assessing Authority may take action in accordance with law in pursuance of the remand order of the learned Tribunal. - T.C.A. No. 63 of 2015 - - - Dated:- 14-12-2020 - Dr. Justice Vineet Kothari And Mr. Justice M.S. Ramesh, JJ. For the A .....

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..... interest of ₹ 183.90 lakhs to Government of Tamil Nadu or to any other financial institution or it is only a provision made. Needless to say if this amount is paid to Government of Tamil Nadu, the provisions of Section 43B of the Act have no application to such payments. The Assessing Officer shall examine the issue afresh in accordance with law after providing adequate opportunity to the as .....

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