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NEERAJ DYEING versus COMMISSIONER OF INCOME-TAX


Interest on return Interested business premises search and possession of cash and gold jewelry Returned gold jewelry by CBDT and directed to maintain cash gold jewelry and cash to some extent through ITO Claim for interest grants to repatriate claims that Section 132B is not ex-and Section 244 does not apply to facts of interest. Interest payments were introduced in 1965 through 5 132A. The assessment officer has been instructed to examine the claim for approval of the interest. Acts, 1961, sections 132b (4) and 244

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