Court :
HC
Brief :
Held by hon"ble court that as the assesse had filed a revised return and paid the tax due within the time allowed u/s 148 hence,it cannot be held that assessee had made any delay in payment of tax. As such no interest u/s 234B can be levied.
Citation :
Balkrishna Breeding Farms (P.) Ltd. Vs. C.I.T
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