Punjab & Haryana H.C :the hon’ble Income-tax Appellate Tribunal is right in law in upholding the decision of the Commissioner of Income-tax (Appeals) that interest under sections 234B and 234C cannot be charged in the cases where the income of the assessee is computed as per the provisions of section 115JA
High Court Of Punjab & Haryana CIT vs. Steel Steips Leasing Ltd. Section 234B, 234C And 115JA Adrash Kumar Goel […]