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DCIT, Central Circle, Ahmedabad Versus Nirma Industries Ltd

Grant interest U/S.244A on the self assessment tax paid - Revenue s case is that self assessment tax in question is not entitled for section 244A interest and the same is further allowable in advance tax/TDS/TCS and taxes paid in compliance to a demand notice u/s. 156 - CIT(A) allowed interest - Held that - View favouring the assessee holding self assessment tax to be entitled for section 244A interest has to be adopted in this backdrop of conflicting judicial precedents. We order accordingly an....... + More

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