783/CBDT.

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....is invited to Board's instruction contained in their letter F.No.58/104/67-IT(Inv) dated 1.1.68 and to say that the question of levy of interest under section 139(8) read with section 139(1) of the IT....

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....f the firm had been assessed as an unregistered firm. 2. It follows therefore that even where the assessment of a Registered firm or an unregistered firm assessed under section 183(b) is made on tota....