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basis of the said assessment, a demand on account of income tax and interest under Section 234B amounting to Rs 1,51,38235/- has been raised. The ......
(1) Exemption u/s 10(29) of the Income Tax Act; (2) interest u/s 234B . ... of interest u/s 244 read with section 240 read with section 240 of the Income Tax ......
the merits of the case in the light of his individual judgement . It would be necessary to ensure that the income-tax authorities refrain from quoting or ......
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( Judgment of the Court was delivered by P.P.S.Janarthana Raja, J.) This appeal is filed under Section 260A of the Income Tax Act, 1961 by the Revenue, ......
The Divisional Bench of the Mumbai Tribunal recently issued a judgment that ... to pay interest under sections 234B and 234C of the Income-tax Act, 1961? ......
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Justified in holding that interest under section 234B could not be ... of the Income-tax Act, 1961 filed by the Revenue against the judgment and order dated ......
The deliberate use of expression ‘shall’ in sections 234A, 234B and 234C clearly ... by stating that ‘these judgements were distinguishable on facts’. ......
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