KSS 2017 Scheme: Full Tax Payment Required Before Addressing 10% Assessed Interest and Penalty Adjustments.

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....KSS 2017 - The said Scheme is a self contained Code in itself and envisages first the complete payment of tax assessed and then only 10% of assessed interest and penalty and therefore, adjustment of amount lying deposited or paid after the assessment order should also follow the same sequence and the order of preference - HC....