COMMISSIONER OF INCOME TAX V vs. M/S NESTLE INDIA LTD.
The appeals are dismissed
ITA/1474/2006HC Delhi06 Feb 2009
Bench: CASES PERTAINING TO SPL.DIVISION BENCHES
143(1) or upon a regular assessment by, inter
alia, the available tax credit under section 115JAA in addition to the
existing reduction of TDS so as to arrive at the figure of ―assessed tax‖
which formed the basis of the charge of interest. A similar amendment
was brought about in the Explanation after 234C(1).
8.
In this context