Sec. 234B

Income Tax Case Laws, Sec. 234B, Sec. 245C

Gujarat H.C : While passing an order under Section 245D(4) of the IT Act is justified in charging the interest on he difference of the amount disclosed at the time of making application under Section 245C(1) of the IT Act and the amount determined while passing the order under Section 245D(4), under Section 234B of the IT Act a ter taking into consideration, the provisions of section 234B(2A) or not?

High Court Of Gujarat Devdip Malls Developers (P) Ltd. & Ors. vs. Secretary, Income Tax Settlement Commission & Anr. Section

Section 219, Sec. 234B, Sec. 234C, Section 208

Gujarat H.C : The ITAT was justified in deleting interest u/s. 234B and 234C of the I.T.Act by holding that same would not have been charged on the assessee on account of increase in total income resulting from retrospective amendment to section 43(6) of the Act without appreciating that charging of interest u/s. 234B and 234C of the I.T Act is mandatory

High Court Of Gujarat CIT, Vadodara-2 vs. National Dairy Development Board Section 234B,208, 219, 234C Assessment year 2008-09 Akil Kureshi

Section 276C, Sec. 234B, Sec. 271(1)(c )

Patna H.C : Where in Bihar Fodder scam addition was made to income of assessee and while SLP filed by assessee was pending in Supreme Court, Presiding Officer (Special Court) took cognizance against assessee under section 276C, since assessee was not yet exonerated, no application could be filed against order of Presiding Officer (Special Court)

High Court Of Patna Vijay Kumar Mallik vs. CIT, Central, Patna Section 276C, 271(1)(c) and 234B Assessment year 1993-94 Sanjay

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