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Case Law Details

Case Name : Satluj Credit & Holdings Private Limited Vs ITO (Madras High Court)
Related Assessment Year : 2019-20
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Satluj Credit & Holdings Private Limited Vs ITO (Madras High Court)

On the liability to interest on the sum of Rs.18.62 Crores, it is a timing difference, and the officer prima facie believes that the interest must be taxed in AY 2019-20 relatable to the year when the order was passed by the Apex Court on the ground of accrual. Though the petitioner would suggest that the receipt had been delayed and it only after a few years that the amounts had been received, such submission involves the appreciation of facts and are b

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