Levy of Interest u/s 234B(3) - when the re-assessment was ...
Case Laws Income Tax
January 26, 2014
Levy of Interest u/s 234B(3) - when the re-assessment was concluded u/s 143(3) r.w.s. 254(1) of the Act on a reduced income, the interest chargeable u/s 234B of the Act cannot be higher than what has been levied in the original assessment - AT
View Source