https://www.taxtmi.com/caselaws?id=249649 The Tribunal upheld the charging of interest under Section 234B(1) instead of Section 234B(3) based on the nature of the assessment conducted, following the provisions of the Income Tax Act and relevant case laws cited during the proceedings. The appeal of the assessee was dismissed for lacking merit. en-us Fri, 11 Jul 2014 00:00:00 +0530 Sat, 19 Jul 2014 09:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249649 The Tribunal upheld the charging of interest under Section 234B(1) instead of Section 234B(3) based on the nature of the assessment conducted, following the provisions of the Income Tax Act and relevant case laws cited during the proceedings. The appeal of the assessee was dismissed for lacking merit. Case-Laws Income Tax Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249649