accordance with this Act and the rules made thereunder.] [9-B. Rounding off of tax, etc [Inserted by Act 61 of 1972, Section ... refund due, under the provisions of this Act shall be rounded off to the nearest rupees and, for the purpose, where such amount contains
Chetan Malhotra vs Lala Ram on 13 May, 2016
Author: R.K.Gauba
Bench: R
Government to assessees under any provision of this Act, including the rounding off of the period for which such interest is to be calculated
fraction of a rupee, the Scheme may provide for the rounding off of such fraction to the nearest rupee, half of a rupee or quarter
fraction of a rupees, the Scheme may provide for the rounding off of such fraction to the nearest rupee, half of a rupee or quarter
appeal filed by the Respondent No. 1 herein
and ordered for rounding off of the aggregate marks of the
Page 1 of 9
respondent from ... marks, i.e., 44.93%, secured by her should have been
rounded off to 45% & in that way she would have fulfilled the criteria
section, any fraction contained in such one-third number shall be rounded off as one. (5) Every company existing on or before the date
judgment of learned Single Judge of
the High Court permitting rounding-off of the percentage of marks obtained
by respondent 1 so as to make ... involved in this case is whether by applying the
principle of rounding-off the eligibility criteria prescribed for the
qualifying examination for admission
short of 50%
by just two marks the same should be rounded off to the
qualifying marks of 50% in aggregate in terms of Rule ... shortage of the percentage of half or
less was to be rounded off and when the petitioner had obtained
49.8% in the whole aggregate after
Government to assessees under any provision of this Act, including the rounding off of the period for which such interest is to be calculated
