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Income Tax - Highlights / Catch Notes

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Assessment u/s 115JA - MAT - Levy of interest u/s 234B and 234C ...


High Court Rules Interest u/ss 234B and 234C Cannot Be Retrospectively Imposed with Section 115JA MAT.

July 8, 2013

Case Laws     Income Tax     HC

Assessment u/s 115JA - MAT - Levy of interest u/s 234B and 234C on retrospective levy of tax - Interest cannot be levied with retrospective effect - HC

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