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1 - 3 of 3 (0.14 seconds)Commissioner Of Income-Tax vs Hindustan Engineering Co. on 17 February, 1994
6. Following the view taken by this Court in the case of CIT v. Hindustan Engineering Co. (supra), we feel that Tribunal has committed the error in directing to allow the interest under Section 214 on the excess TDS amount.
Section 256 in The Income Tax Act, 1961 [Entire Act]
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