https://www.taxtmi.com/caselaws?id=258550 The Tribunal remanded the matter to the AO for thorough examination as there was confusion regarding the payment date and company incorporation. The appeal was allowed for statistical purposes, emphasizing the importance of verifying the payment source and the company's involvement without prejudice. The AO was directed to re-examine the issue and levy of interest under section 234(B) was also remanded in line with the main issue outcome. en-us Thu, 26 Mar 2015 00:00:00 +0530 Tue, 14 Apr 2015 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258550 The Tribunal remanded the matter to the AO for thorough examination as there was confusion regarding the payment date and company incorporation. The appeal was allowed for statistical purposes, emphasizing the importance of verifying the payment source and the company's involvement without prejudice. The AO was directed to re-examine the issue and levy of interest under section 234(B) was also remanded in line with the main issue outcome. Case-Laws Income Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258550