https://www.taxtmi.com/caselaws?id=67364 The appellate tribunal partially allowed the appeal by revising the net profit estimation, ruling against the interest levy under section 139(8) due to refund entitlement post adjustments. The tribunal refrained from adjudicating on the discriminatory aspect of the section and dismissed the unaddressed claim for interest under section 214. en-us Tue, 09 Aug 1983 00:00:00 +0530 Thu, 10 Mar 2011 12:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67364 The appellate tribunal partially allowed the appeal by revising the net profit estimation, ruling against the interest levy under section 139(8) due to refund entitlement post adjustments. The tribunal refrained from adjudicating on the discriminatory aspect of the section and dismissed the unaddressed claim for interest under section 214. Case-Laws Income Tax Tue, 09 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67364