| COURT: | Gujarat High Court |
| CORAM: | Akil Kureshi J, Sonia Gokani J |
| SECTION(S): | 234D |
| GENRE: | Domestic Tax |
| CATCH WORDS: | 234D interest |
| COUNSEL: | Manish J. Shah |
| DATE: | February 17, 2014 (Date of pronouncement) |
| DATE: | October 6, 2014 (Date of publication) |
| AY: | 2014-15 |
| FILE: | Click here to view full post with file download link |
| 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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