Interest liability - merely because the credit is available in ...
Interest Charged on Late Tax Payments from Due Date to Payment Date, Even with Available Credit in Accounts.
March 6, 2017
Case Laws Service Tax AT
Interest liability - merely because the credit is available in the books of account does not mean that the tax has been paid. Therefore, the liability to pay interest has to be computed from the due date of payment of tax to the actual date of payment - AT
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