234a interest


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Querist : Anonymous (Querist)
08 October 2014 Assesee had paid self assesement tax before due date of itr. Is still 234A interst aatracts ?

i am totally confused as per judgement it is not leveiable but the spirit of section is dat when roi filed late interest is leviable. kindly enlightem me.

08 October 2014 Please see Supreme court judgment in CIT Vs. Dr. Pranoy Roy reported in 309 ITR 231.


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