M/S UDASEE STAMPING PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-III, JAIPUR
ITA/132/2019HC Rajasthan16 Jul 2021
Bench: SANGEET LODHA,MAHENDAR KUMAR GOYAL
deducted,
which had never accrued to the manufacturers, is accepted.
51. The last submission of the petitioners is that the petitioners are
not liable to pay interest prior to the date of issue of orders dated
12th September, 2008 and 20th October, 2008 directing deposit of
the overcharge amount. Paragraph 13 of the DPCO 1995 is
enabling power given
