Meaning of “Amount of tax … Such demand”


Case Name : A. Prayag udyog (p.) Ltd. Vs. Union of india  Citation  : [2012] 348 ITR 217 (all.) Court : Allahabad high court Section : 237 to 245 Meaning : Words ‘amount of tax or penalty specified in notice of demand issued under section 156 is paid in excess of such demand’ as occurring…

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