https://www.taxtmi.com/caselaws?id=61974 The Tribunal upheld the Commissioner's order regarding interest calculation under section 234B for a registered firm, emphasizing that interest can be levied up to the date of regular assessment under section 143(3). The Tribunal found no grounds to alter the interest calculation method based on the firm's status due to the revenue's lack of appeal. Additionally, the Tribunal determined that interest should be calculated based on the firm's claimed registered status up to the date of intimation under section 143(1)(a), as the revenue's failure to appeal against the Commissioner's decision prevented changes in the interest calculation method. en-us Fri, 29 Dec 2000 00:00:00 +0530 Mon, 17 Jan 2011 13:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61974 The Tribunal upheld the Commissioner's order regarding interest calculation under section 234B for a registered firm, emphasizing that interest can be levied up to the date of regular assessment under section 143(3). The Tribunal found no grounds to alter the interest calculation method based on the firm's status due to the revenue's lack of appeal. Additionally, the Tribunal determined that interest should be calculated based on the firm's claimed registered status up to the date of intimation under section 143(1)(a), as the revenue's failure to appeal against the Commissioner's decision prevented changes in the interest calculation method. Case-Laws Income Tax Fri, 29 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61974