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SARAYA SUGAR MILLS LTD versus INCOME TAX OFFICER


Refund Assessment Self Assessment Advance Tax The regular amount of income tax that is reasonably taxable is deducted from the regular assessment and is collected as Advance Tax or Self Assessment Tax or tax deducted from Indian Income. Taxes Act, 1961, Sections 140A, 143, 237,240 and cannot be reversed. 241

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