Search Results For: 234D interest


CIT vs. Gujarat State Financial Services Ltd (Gujarat High Court)

COURT:
CORAM: ,
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: February 17, 2014 (Date of pronouncement)
DATE: October 6, 2014 (Date of publication)
AY: 2014-15
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CITATION:
In view of retrospective amendment, s. 234D will apply to assessment orders passed after 01.06.2003

It can also be noted that the Bombay High Court (Commissioner of Income tax v. Indian Oil Corporation Ltd., reported in 2010 TAXMAN 466) has in terms held that the decision of the Tribunal in ITO v. Ekta Promoters (P.) Ltd., reported in (2008) 113

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