COMMISSIONER OF INCOME-TAX versus T. SUNDARAM IYENGAR & SONS LTD.
Refund Interest on Refund Company The order of valuation in additional income tax section 244 (l A) on the unallocated income of some companies means the assessment order for the purposes of section 244 (1A) of order under 5 104 which Under Section 104, the order is set aside on appeal. Refunds paid under Sections 104 are payable on such returns on the Income Tax Act, 1961, Sections 104 and 244.
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