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1 - 9 of 9 (1.38 seconds)Commissioner Of Income-Tax, Gujarat vs Swastik Textile Trading Company Pvt. ... on 18 July, 1977
In the case of CIT v. Darshan Trading and Finance Pvt. Ltd. [1995] Tax LR 1203, it was submitted by the assessee and it was also held by the Tribunal that the assessee was liable to pay interest from the date of default till the date of actual payment of tax but as the tax was not paid, the amount of interest chargeable under Section 201(1A) could not have been quantified. This court, in the said case did not approve the view expressed by the Tribunal and looking to the facts of the case, this court opined that the assessee was liable to pay interest under Section 201(1A) of the Act.
Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 190 in The Income Tax Act, 1961 [Entire Act]
Section 194B in The Income Tax Act, 1961 [Entire Act]
Section 199 in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Coinage Act, 2011
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