https://www.taxtmi.com/caselaws?id=103361 The Tribunal allowed the appeal, ruling in favor of the appellant on the issues of disallowance of royalty payment, allowance of payment made before the due date, and deletion of interest charged under sections 234A, 234B, and 234C for the assessment year 1989-90. The Tribunal held that the opening balance amount should not be disallowed and directed the Assessing Officer to verify evidence of payment for the allowed deduction. en-us Wed, 13 Mar 2002 00:00:00 +0530 Wed, 22 Feb 2012 15:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103361 The Tribunal allowed the appeal, ruling in favor of the appellant on the issues of disallowance of royalty payment, allowance of payment made before the due date, and deletion of interest charged under sections 234A, 234B, and 234C for the assessment year 1989-90. The Tribunal held that the opening balance amount should not be disallowed and directed the Assessing Officer to verify evidence of payment for the allowed deduction. Case-Laws Income Tax Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103361