Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in placing the onus on the ITO to apply rr. 117A and 40 of the IT Rules when the assessee has not made any application for waiver of interest under the said rules ?
High Court Of Delhi CIT vs. J.K. Synthetics Ltd. Sections 256(2), 32(1), 35(2)(iv), 254(1), 37(3), RULE 40, RULE 117A Asst. […]
