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C. G. KRISHNA PRASAD versus COMMISSIONER OF INCOME-TAX


The demand for a revised refund with the pre-tax interest-exempt tax was further increased after the scrutiny of which was allowed under Sections 139 (8), 217 and 273A of the Indian Income Tax Act, 1961 [C. G Krishna Prasad (Major) VCIT (1999) 237 ITR 422 (car) reversed]

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