84 results for “section 68”+ Section 156clear
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In the result, the assessee’s appeals are partly allowed
Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm
156 and the provisions of this Act shall apply accordingly; (ii) in a case where the interest is reduced, the excess interest paid, if any, shall be refunded. (5) The provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of April, 1989 and subsequent assessment years. (emphasis, ours