Whether interest under 234D is levied in case refund granted on order of CIT(A)
Last updated: 24 November 2022
Court :
Bombay High Court
Brief :
In this case the refund to the assessee was due to order of CIT(A) and not the basis of regular assessment and hence interest under Section 234D is not leviable.
Citation :
(2013) 358 ITR 0367
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FCS Deepak Pratap Singh
Published in Income Tax
Views : 336
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