Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 153 - AT - Income TaxExtract: ........ 7.2 Coming to the interest under ss. 139(8), 215 and 217 we are of the opinion that liability of interest cannot be denied in these cases. However, the same should be restricted on the basis of calculation after giving effect to this appellate order. 8. In the result, the assessee s appeals are partly allowed, the Revenue s appeals are dismissed.
|