https://www.taxtmi.com/caselaws?id=252128 The Court partially allowed the Appeal, ruling in favor of the Revenue on the issue of charging interest under Section 234D. However, the Appeal was dismissed regarding the grant of interest under Section 244A(1)(b) in line with established legal positions from previous judgments. The judgment extensively analyzed the relevant legal provisions and precedents to reach distinct conclusions on each matter raised in the case concerning the Income Tax Act, 1961. en-us Fri, 12 Sep 2014 00:00:00 +0530 Sat, 11 Oct 2014 09:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252128 The Court partially allowed the Appeal, ruling in favor of the Revenue on the issue of charging interest under Section 234D. However, the Appeal was dismissed regarding the grant of interest under Section 244A(1)(b) in line with established legal positions from previous judgments. The judgment extensively analyzed the relevant legal provisions and precedents to reach distinct conclusions on each matter raised in the case concerning the Income Tax Act, 1961. Case-Laws Income Tax Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252128