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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Where the taxes deposited before filing the return of income ...


Interest Not Applicable u/s 234A if Pre-Filing Tax Deposits Exceed Assessed Taxes.

December 18, 2018

Case Laws     Income Tax     AT

Where the taxes deposited before filing the return of income were more than the taxes finally determined on regular assessment, the interest u/s 234A is held not leviable

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