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Kerala HC:Interest for Default in Payment of Advance Tax to be Levied till Revisional Order is Passed - (31 Jan 2018)

Kerala High Court has held that if refund of advance tax is made but re-assessment leads to determination of escapement of income, such a situation justifies the levy of interest under Section 234 of the Income Tax Act 1961.

Tags : KERALA HIGH COURT   ADVANCE TAX  

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