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Case Law Details

Case Name : D.C.I.T.,Circle 2(1), New Delhi V/s Bharat Aluminium Company Ltd. (ITAT Delhi)
Related Assessment Year : 2007-08
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DCIT v. Bharat Aluminium Company Ltd (ITAT Delhi)- The Delhi Tribunal in this case  has held that interest for deferment of advance tax is leviable under Section 234C of the Act where there is a shortfall in payment of advance tax while computing ‘book profit’ under the existing MAT provision under Section 115 JB of the Act.

The Supreme Court in the decision of Kwality Biscuits Ltd held that interest cannot be leviable under Section 234 B and 234 C of the Act, in

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