2001 (10) TMI 71

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..... the case, the Income tax Appellate Tribunal was right in law in holding that the assessee is entitled to interest under section 18 of the Surtax Act read with section 244(1A) of the Income-tax Act, 1961, on the over payment of the self-assessment tax paid by the assessee?" For the assessment year 1976-77, the surtax liability was determined at Rs.56,00,940. After giving credit to the pre-assessm .....

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