The Commissioner of Income Tax v. Arunachalam Chettiar R.M. A.R. A.R. R.M.

The Commissioner of Income Tax v. Arunachalam Chettiar R.M. A.R. A.R. R.M. nlr vol 37 page 145 [37 NLR 145] – In the case between The Commissioner of Income Tax (appellant) and R.M. A.R. A.R. R.M. Arunachalam Chettiar (respondent), the court addressed the issue of whether an assessment for unpaid interest on