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1999 (8) TMI 106 - ITAT AHMEDABAD-A
Extract:
.......regard to the leviability and quantification of interest in view of the decisions cited below (1) Udaya Mistanna Bhandar and Complex vs. CIT (1997) 137 CTR (Pat) 376 (1996) 222 ITR 44 (Pat) and (2) CIT vs. Bharat Machinery and Hardware Mart (1982) 79 CTR (Ker) 132 (1982) 136 ITR 675 (Ker). 11. In the result, the appeal is treated as partly allowed.