https://www.taxtmi.com/caselaws?id=61693 The Tribunal dismissed all Revenue's appeals, upholding the CIT(A)'s decision to delete interest charged under section 234B for the assessed years. The Tribunal found the waiver of interest was not under section 273A but justified based on income accrual timing and Chief CIT's waiver. The appeal outcome favored the assessee, confirming the CIT(A)'s order for the relevant assessment years. en-us Thu, 30 Jan 2003 00:00:00 +0530 Thu, 13 Jan 2011 18:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61693 The Tribunal dismissed all Revenue's appeals, upholding the CIT(A)'s decision to delete interest charged under section 234B for the assessed years. The Tribunal found the waiver of interest was not under section 273A but justified based on income accrual timing and Chief CIT's waiver. The appeal outcome favored the assessee, confirming the CIT(A)'s order for the relevant assessment years. Case-Laws Income Tax Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61693