Interest u/s 234C is to be levied on Assessed or Returned income whichever is less

Brief of the Case: In the case of  Abhishek Cotspin Mills Ltd. v ACIT it is held by ITAT Pune that whenever the Assessee declares the returned income which is higher than the actual Asseessed Income, then  interest would be charged under section 234C on the assessed Income and In case assess

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