The Himachal Pradesh High Court held that delayed payment of interest on delayed refund becomes part of the principal amount will be eligible for interest under Section 244A. The respondent Society, M/s Solan District Truck Operators Transport Co-op. Society filed a return of income for the assessment year 1996-97, which was processed under Section 143 […]
from Taxscan | Simplifying Tax Laws https://ift.tt/32ICOwF
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