Case Study Name: Arya Cotton Industries v/s Union of India {HIGH COURT OF GUJARAT} :Date of Order : 14-06-2024Case Overview: Arya Cotton Industries challenged the levy of interest by the tax authorities beyond the due date of payment of tax until the filing date of the return. They argued that interest can only be levied from the due date of payment of tax until the deposit of such tax in the electronic cash ledger, and not beyond. Key Points of the...
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