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of <h1>ITAT decision corrects interest computation for assessee's appeal</h1> The Appellate Tribunal ITAT MADRAS-B allowed the appeal of the assessee against the order of the CIT(A) for the assessment year 1996-97. The Tribunal ... Computation The appeal by the assessee against the order of the CIT(A) for the asst. yr. 1996-97 was heard by the Appellate Tribunal ITAT MADRAS-B. The Tribunal directed the AO to recompute interest under s. 234A only until the date of payment of tax, as per a decision of the Hon'ble Delhi High Court. The Tribunal also ordered the correct computation of interest under s. 234B. As a result, the appeal of the assessee was allowed pro tanto.
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