Interest u/s. 234C cannot be imposed in case of refund of advance tax

IN THE ITAT BANGALORE BENCH ‘A’

DCIT V/s. Mysore Paper Mills Ltd.

IT APPEAL NOS. 352 & 391 (BANG.) OF 2011

[ASSESSMENT YEAR 1996-97]

Date of Pronouncement – 08.06.2012

ORDER

George George K , Judicial Member

These two appeals, one preferred by the revenue and the other by the assessee are directed against th

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