https://www.taxtmi.com/caselaws?id=169113 The appeal was allowed, and the interest levied under sections 234B and 234C was deleted. The Tribunal found that the legal precedent applied by the Commissioner was not relevant to the assessment year in question, leading to the dismissal of the interest charges. Other issues raised were deemed academic, and the decision favored the assessee, with the judgment pronounced on February 21, 2014. en-us Fri, 21 Feb 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169113 The appeal was allowed, and the interest levied under sections 234B and 234C was deleted. The Tribunal found that the legal precedent applied by the Commissioner was not relevant to the assessment year in question, leading to the dismissal of the interest charges. Other issues raised were deemed academic, and the decision favored the assessee, with the judgment pronounced on February 21, 2014. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169113