https://www.taxtmi.com/caselaws?id=64493 The Tribunal partly allowed the appeal, determining that the return filed on 30th March 1985 became valid upon the cancellation of the section 144 assessment on 15th November 1985. The disallowances under sections 40A(3) and for bad debts were deleted. The issue of interest levy was remanded for fresh consideration. en-us Fri, 30 Jul 1993 00:00:00 +0530 Tue, 08 Feb 2011 11:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64493 The Tribunal partly allowed the appeal, determining that the return filed on 30th March 1985 became valid upon the cancellation of the section 144 assessment on 15th November 1985. The disallowances under sections 40A(3) and for bad debts were deleted. The issue of interest levy was remanded for fresh consideration. Case-Laws Income Tax Fri, 30 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64493