https://www.taxtmi.com/caselaws?id=71867 The Tribunal upheld the levy of interest under sections 234B and 234C of the IT Act, even when income was assessed under section 115JA. The Tribunal supported the CIT(A)'s decision, emphasizing the requirement to pay advance tax on total income, including income computed under section 115JA. Following the Gauhati High Court ruling and other precedents, the Tribunal dismissed the appeal, affirming the validity of the interest charges imposed by the CIT(A). en-us Mon, 10 Feb 2003 00:00:00 +0530 Wed, 27 Apr 2011 15:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71867 The Tribunal upheld the levy of interest under sections 234B and 234C of the IT Act, even when income was assessed under section 115JA. The Tribunal supported the CIT(A)'s decision, emphasizing the requirement to pay advance tax on total income, including income computed under section 115JA. Following the Gauhati High Court ruling and other precedents, the Tribunal dismissed the appeal, affirming the validity of the interest charges imposed by the CIT(A). Case-Laws Income Tax Mon, 10 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71867