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    <title>Interest Demand Limited by Section 11A: No Proof of Suppression, Fraud, or Mis-declaration Means No Interest Demand.</title>
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    <description>For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot be demanded - AT</description>
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      <description>For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot be demanded - AT</description>
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