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Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

Levy of interest under Section 234B, 234C and 220(2) - assessee ...

Case Laws     Income Tax

October 12, 2012

Levy of interest under Section 234B, 234C and 220(2) - assessee contested against imposition of interest as 30 days time had not expired - appellant cannot take benefit of the time spent in the litigation because for the said period the department could not utilise the amount of tax. - HC

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