CIT vs. OCL INDIA LTD
The appeals are dismissed
ITA - 1063 / 2007HC Delhi06 Feb 2009
difference between the ―assessed tax‖ and the
advance tax paid, as the case may be. It was submitted that
Explanation 1 after section 234(1) defines the term ―assessed tax‖ to
mean the tax determined under section 143(1) or upon a regular
assessment as reduced by the Tax Deducted