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2002 (6) TMI 20 - HC - Income TaxInterest, Advance Tax - "1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to interest under section 214 of the Income-tax Act, 1961, on the net refund amount determined with Rs. 1,95,951? - 2. Whether, on the facts and in the circumstances of the case and having regard to the provisions of sections 208 to 219 of the Income-tax Act, 1961, a payment of Rs. 12,00,000 made on March 14, 1979, should be treated as advance payment of tax?" - we confirm the order passed by the Tribunal and answer the reference against the assessee and in favour of the Revenue.
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