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2000 (1) TMI 145 - AT - Income Tax
Extract:
.......hs of rupees, it was liable to interest, etc. under the provisions of the Act. Deferment of tax is wilfully practised by large number of assessees of which strict view has to be taken to deter them from such wrong practices. Therefore, the issue may be addressed by the Division Bench or by a Special Bench in the case as may be considered necessary.