High Court clarifies "month" u/s 139(8) of Income Tax Act as 30 days for interest calculations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Interest u/s.139 (8) – Rectification of order u/s 154 - the word 'month' is to be taken to mean a period of 30 days - The mistake was obvious and apparent and was rectifiable mistake - HC....