A roguish leeway of undue enrichment

HARISH BHATIA , Last updated: 21 January 2016  
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Section 234B Yes, it is about charging of interest for default in payment of advance tax, as the statues says, but how the ITD is using this section is in a bizarre way. The Provisions of section 143(3) are applied is such a way that despite refund of tax after disallowance(s) if any, no refun

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HARISH BHATIA
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