Interest u/s 234B - When the assessment was made for the first ...
Interest u/s 234B Applies for Assessments u/ss 147 and 143(3), Considered Regular Assessments.
July 3, 2013
Case Laws Income Tax HC
Interest u/s 234B - When the assessment was made for the first time u/s 147 read with Section 143(3), the said assessment is a regular assessment attracting Section 234B(1) and not 234B(3) - HC
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