along with the compliance of the provisions of Section 240 . However, Sub-section (1) of Section 244 nowhere speaks of interest on interest ... three months are found in Sub-section (1) as well as in Sub-section (1A) of Section 244 , but it does not mean that
ISSUE:
Whether appeal under Section 246(1)(c) was maintainable against refusal to grant interest under Section 214 and Section 244(1A) ? If not, whether ... preferred by the assessee was non-granting of interest under Section 214 and Section 244(1A) and, therefore, the appeal filed by the assessee
Petitioner disclosed that the interest income represented interest
received under Section 244-A, net of interest paid under Section 220.
During the course ... Section 220(2). According to the Assessing Officer the entire interest
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received under Section 244
delay in constructing and allotting flats and the sums were recovered under Section 201(1) of the Act. The Tribunal later on held that ... apex court for consideration, the apex court granted interest under Section 244(1A) and 244A of the Act. Mr. Jasani, therefore, submits that
paid. The Assessing Officer refunded the tax
with interest under section 244(A) of the Act from January, 2004 till grant of
refund. The assessing ... Government account viz. the authorized bank
constitutes payment of tax under section 244(A)(i)(b) of the Act?
9. It is not in dispute
assessee under
Section 244A from 1 April 2001 on the refund under the TDS
Certificate, until the date of refund.
3) Section 244A (2) provides ... period for which the interest is payable. In the
present case, Section 244 A(2) is clearly not attracted. The
proceeding resulting in the refund
regular assessment under Section 143(2) of the Income Tax Act, 1961 was justified in issuing intimation under Section 143(1)(a) of the Income ... 244/- being the expenditure on acquiring technical know-how as revenue expenditure. An intimation under Section 143(1)(a) was issued by the assessing officer
provisions. In contradistinction to that, the provision of Section 127 of the Act read with Sections 2(19) and 136 of the Act makes ... some judgments of different Courts dealing with the service of notice under Section 434 of the Companies Act, 1956. The statutory notice contemplated under that
loss of Rs. 73,11,996. Assessment was made vide order under Section 143(3) dated March 24, 2006, and total income was assessed ... provisions of Section 115JB had been shown at Rs. 10,720,671 which was accepted while computing book profits under Section 115JB . Profit
that the show cause notice or notice of demand must be under section 11A of the Excise Act. According to him, once the assessment made ... need to issue notices under section 11A. If the authorities, have inspite of this issued notices also under section 11A for the recovery
