https://www.taxtmi.com/caselaws?id=259918 Interest under Section 245D(2C) was held not leviable for the period when the settlement application remained pending before the Settlement Commission, because the admitted tax was paid when the application was filed, the additional amount was deposited within the stipulated time after admission, and the final tax liability was also discharged. The Delhi HC noted that the concurrent factual findings of the Commissioner (Appeals) and the Tribunal disclosed no error warranting interference, so the Revenue's challenge failed. en-us Thu, 21 May 2015 00:00:00 +0530 Tue, 11 Aug 2015 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259918 Interest under Section 245D(2C) was held not leviable for the period when the settlement application remained pending before the Settlement Commission, because the admitted tax was paid when the application was filed, the additional amount was deposited within the stipulated time after admission, and the final tax liability was also discharged. The Delhi HC noted that the concurrent factual findings of the Commissioner (Appeals) and the Tribunal disclosed no error warranting interference, so the Revenue's challenge failed. Case-Laws Income Tax Thu, 21 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259918