Interest u/s.139 (8) – Rectification of order u/s 154 - the ...
High Court clarifies "month" u/s 139(8) of Income Tax Act as 30 days for interest calculations.
January 2, 2013
Case Laws Income Tax HC
Interest u/s.139 (8) – Rectification of order u/s 154 - the word 'month' is to be taken to mean a period of 30 days - The mistake was obvious and apparent and was rectifiable mistake - HC
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