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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Interest can be imposed during rectification for late-filed tax returns exceeding the limit.</h1> The High Court of Gauhati held that interest under sections 139(8) and 217 of the Income-tax Act can be imposed during rectification proceedings for ... Delay In Filing Return, Rectification Proceedings The High Court of Gauhati ruled that interest under sections 139(8) and 217 of the Income-tax Act can be charged during rectification proceedings if the return was filed late and income exceeded the taxable limit. The court sided with the Revenue against the assessee.