A.S. GLITTRE D/5 I/S GARONNE versus COMMISSIONER OF INCOME-TAX
Non-Residential Shipping Business Estimated Advance Tax Interest Scope of Section 172 (7), Indian Income Tax Act, 1961, Advance entitled to such additional refund Taxes must be treated as tax and interest on the Indian Income Tax Act, 1961, Section 172 [CITV Cluster (1981) 130 ITR 301 reversed]
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