COMMISSIONER OF INCOME-TAX versus D & H SECHERORI ELECTRODES (PVT.) LTD
The effect of the amendment of section 214 when the law of interest-bearing return on the assessment, which is paid more than the amount assessed, is read with interest 244 (LA) under section 214 of the 1985 assessment. That is, the validation year 1977 78 Regular assessment means actual assessment, assessment does not result in appeal / revision order Indian Income Tax Act, 1961, Sections 214 and 244
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