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Relief under section 89 treated as reducing interest liability under section 234A for delayed tax payment. A new clause is inserted into sub section (1) of section 234A declaring that relief of tax allowed under section 89 is included for purposes of section 234A; this insertion is deemed effective from 1 April 2007, so relief under section 89 is expressly recognised when determining interest or default liability under section 234A.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Relief under section 89 treated as reducing interest liability under section 234A for delayed tax payment.</h1> A new clause is inserted into sub section (1) of section 234A declaring that relief of tax allowed under section 89 is included for purposes of section 234A; this insertion is deemed effective from 1 April 2007, so relief under section 89 is expressly recognised when determining interest or default liability under section 234A.
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