Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2002 (11) TMI 8 - SC - Income Tax
Whether on account of doctrine of incorporation, section 145, having been incorporated in section 21 of the Interest-tax Act, 1974, when the assessee maintains books of account on cash system and being assessed under the cash system does not the chargeable interest deserve to be computed on cash method