RAMAKRISHNA CINE STUDIO versus COMMISSIONER OF INCOME-TAX
Appeal Appeal The question of retaining the Appeal to retain the AAC or CIT (Appeals) arises only when the appeal relates to the imposition of interest alone when the Assisi has obliged to pay the tax on subsidy. By denying the appeal, the appellant lies about lying to the AAC or the CIT when the appeal raises other grounds. Indian Income Tax Act, 1961, Section 246 (1)
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