METALLURGICAL AND ENGINEERING CONSULTANTS (INDIA) LTD. versus COMMISSIONER OF INCOME-TAX
The difference between interest 215 and 220 in the written interest of tax on the delay in payment of tax does not preclude the High Court from passing the proper order on a writ petition set out in section 220 (2A) which is directed to be considered. Gone or not The delay in repatriation and such delays resulted in the Indian Income Tax Act, 1961, Sections 215 and 220 of the Constitution of India, Article 226
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