Case Law Details
Case Name : Nirma Limited Vs DCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 475/Ahd/2023
Date of Judgement/Order : 09/10/2024
Related Assessment Year : 2013-2014
Courts :
All ITAT ITAT Ahmedabad
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Nirma Limited Vs DCIT (ITAT Ahmedabad)
ITAT Ahmedabad held that self-assessment tax paid by the assessee losses its character as self-assessment tax once it got adjusted against the tax liability determined in regular assessment. Thus, denial of grant of interest on refund, where refund is below 10% of tax determined, unjustified.
<Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.