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C. SUBRAMANI versus ASSISTANT COMMISSIONER OF INCOME-TAX


Advance tax declaration interest received under section 139 (8), 215 and 217, interest exemption of section 273, Indian tax act, 1961 under the Indian Income Tax Act, 1961, various diagnostic applications for exemptions made on different dates. Considered together over a series of years. : CIT-bound Sessional is obligated to consider exemptions for all applications received by CET in relation to the year and request for rejection of application for successful year assessment year is not rejected. , 1961, Sections 139 (8), 215, 217, 273A Constitution of India, Article 226

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