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Self Assessment Tax

Court :

Brief :

Citation :
Kerala State Industrial Development Corporation Ltd. Vs. Add.C.I.T. and Others

Decision: Held by the Hon`ble Court that, there is no time limit under section 140A, however read with sec. 139 there is time limit for payment of the balance tax and for filing of return, and assessee paid the tax on next working day therefore the levy of interest is unsustainable

CA. A. Kumar
on 01 August 2008
Published in Income Tax
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