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section 234B of the Income Tax Act
Interest not Leviable from Assessee for Short Payment of Tax due to Payer’s Default in TDS Deduction: ITAT [Read Order]
May 17, 2024
Sufficient time shall be given to Assessee when pending Petition and Request to keep in Abeyance Appeal Proceedings till disposal is made: ITAT grants relief to Apollo Pharmacies [Read Order]
November 17, 2023
Interest u/s 234B of Income Tax Act has to be Charged on Assessed Income and not on Returned Income: Jharkhand HC [Read Order]
October 21, 2023
Payment of Interest u/s 234B not Necessary when Certain Income Qualified for Deduction: ITAT [Read Order]
October 18, 2023
ITAT Weekly Round Up
August 19, 2023
Advance Tax u/s 234B of Income Tax act Not Applicable When Entire Income is subject to TDS: ITAT [Read Order]
January 26, 2023
IBM India liable to pay interest for delay in filing ITR on incremental income pursuant to APA: ITAT
August 10, 2020
No Interest on Assessees u/s 234B, even on filing of Returns declaring NIL Income at the stage of Reassessment: ITAT grants Relief to General Motors [Read Order]
March 13, 2020
Interest u/s 234B can be levied on failure to Pay Advance Tax in respect of AMT: ITAT [Read Order]
January 8, 2018
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