Kerala High Court
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Rulings of the High Court of Kerala, newest first.
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Kerala High Court
Where taxpayer filed returns belatedly and had sufficient balance in electronic credit ledger, proviso to section 50(1) as inserted by Finance Act, 2021 applies retrospectively to confine interest liability only to portion of tax paid through electronic cash ledger, not on tax discharged by credit ledger, subject to verification of available credit at relevant time