Supreme Court · 2015 INSC 258 · Decided 25 March 2015
Agricultural Income Tax Officer &ANR. v. Goodricke Group LTD. &ANR.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 258 · [2015] 3 S.C.R. 612
- Case number
- CIVIL APPEAL No. 9043/2003
- Decided
- 25 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
612 A AGRICULTURAL INCOME TAX OFFICER &ANR. B c v. GOODRICKE GROUP LTD. &ANR. (Civil Appeal No. 9043 of 2003) MARCH 25, 2015 [A.K. SIKRI AND ROHINTON FALi NARIMAN, JJ.) Gess - Refund - Entitlement to refund of cess paid with interest 12 % pa - Rural employment cess and education cess - of cess paid by it with interest 12 % pa, and interest would only be payable after assessment orders are passed - However, interim order in Buxa's case was substituted by the final order which held that the charging E Sections under the 1976 Act and the 1973 Act were inva/id­ Subsequently,
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