Sec. 234C

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

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

Sec. 234C

Madras H.C : The Deputy Commissioner of Income Tax, Large Tax Payer Unit, Chennai, respondent herein, disallowed the expenses on amortization of amount paid in respect of leasehold land, disallowance under Section 14A and advertisement expenditure, amounting to Rs.4,47,10,282/-. The assessing officer also charged interest, under Section 234C of the Income Tax Act, 1961, amounting to Rs.86,31,067/-, as against Rs.68,87,057/-, calculated in the return of income.

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High Court Of Madras MRF Ltd. vs. DCIT, Large Tax Payer Unit, Chennai Section 234C Assessment Year 2007-08 S. Manikumar

Sec. 44AB, Sec. 132A, Sec. 133A, Sec. 139(1), Sec. 143(3), Sec. 153A, Sec. 153C, Sec. 158BC, Sec. 158BD, Sec. 234A, Sec. 234B, Sec. 234C, Sec. 292C, Section 132, Section 142, Section 149, Section 151, Section 153, Section 292

Madhya Pradesh H.C : the AO had not recorded, his satisfaction even which the AO making the assessment of searched person was himself having jurisdiction over such other person (i.e. the assesse) and thus was not required to record any satisfaction for initiating proceedings u/s 153C in case of the assessee

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High Court of Madhya Pradesh CIT vs. Mechmen 11-C Section 44AB, 139(1), 132(1), 133A, 153C, 142, 143(3), 234A, 234B, 234C,

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