https://www.taxtmi.com/caselaws?id=24547 Time spent obtaining certified copies was treated as excludable when computing limitation for an appeal against acquittal under section 378(5) CrPC, so the appeals were held within limitation. Section 285 of the Income-tax Act was construed to require actual payment of interest, not mere accrual or book entries under the mercantile system; section 43 did not enlarge that meaning, and the contrast with section 194A confirmed the narrower wording. On that construction, failure to file returns based only on accrued interest did not establish offences under section 276B, and the acquittal was sustained. en-us Tue, 02 Aug 1988 00:00:00 +0530 Wed, 20 Jan 2010 18:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24547 Time spent obtaining certified copies was treated as excludable when computing limitation for an appeal against acquittal under section 378(5) CrPC, so the appeals were held within limitation. Section 285 of the Income-tax Act was construed to require actual payment of interest, not mere accrual or book entries under the mercantile system; section 43 did not enlarge that meaning, and the contrast with section 194A confirmed the narrower wording. On that construction, failure to file returns based only on accrued interest did not establish offences under section 276B, and the acquittal was sustained. Case-Laws Income Tax Tue, 02 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24547