Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1994 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (2) TMI 85 - ITAT AHMEDABAD-AExtract: ....... also either in the notes on clauses or the Board s Circular explaining those provisions do not in terms say that s. 214(1A) applies merely to withdraw excess interest under s. 214 which has been granted at the time of making a provisional assessment under s. 141A. 20. For all these reasons, the assessee s appeal deserves to be dismissed. We do so.
|