M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX
The appeal is dismissed in terms of the signed order
C.A. No.-004335-004335 - 2012Supreme Court01 Nov 2017
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
Section 241Section 244
206C or paid
by way of advance tax or treated as paid under
Secttion 199, during the financial year
immedaitely preceding the assessment year,
such interest shall be calculated at the rate
of one-half percent for every month or part of
a month comprised in the period,-
i) from the
1st day of April of the assessment year
