Sections 234B and 234C of the Income Tax Act, 1961
Last updated: 11 January 2011
Court :
SC
Brief :
A short question which arises for determination in this batch of cases is – whether interest under Section 234B can be charged on the tax calculated on book profits under Section 115JA? In other words, whether advance tax was at all payable on book profits under Section 115JA?
Citation :
Jt. C. I. T., Mumbai versus M/s Rolta India Ltd.
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abhinav
Published in Income Tax
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