Bombay H.C : Whether, on the facts and in the circumstances of the case, by filing a statement under s. 209A, the assessee has underestimated the advance tax payable by him thereby reducing the amount payable in either of the first two instalments and hence liable to pay interest under s. 216 of the IT Act ?
High Court Of Bombay At Goa CIT vs. Zuari Agro Chemicals Ltd. Sections 209A, 216 Asst. Year 1987-88 R.M. Lodha […]