Interest u/s 234A & 234B is chargeable with reference to the returned income and not the assessed income


COURT: ITAT Ranchi
CORAM: Madhumita Roy (JM), Pradip Kumar Kedia (AM)
SECTION(S): 234A, 234B, 56(2)(viib)
GENRE: Domestic Tax
CATCH WORDS: 234B interest, deemed income, Interest
COUNSEL: Anand Pasari
DATE: January 20, 2020 (Date of pronouncement)
DATE: January 25, 2020 (Date of publication)
AY: 2014-15


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