Home / 
Tax Authorities Cannot Impose Notional Interest if Assessee Hasn't Negotiated or Collected It in Income Tax Cases.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Addition of notional interest - if the assessee had not bargained for interest, or had not collected interest, one fails to see how the IT authorities can fix a notional interest as due, or collected by the assessee - AT....