https://www.taxtmi.com/caselaws?id=261398 The Tribunal partly allowed the assessee's appeal, addressing the disallowance of Provident Fund contributions, interest under section 234A, and interest under section 234B. The Tribunal emphasized the need for proper verification, speaking orders, and adherence to legal provisions in tax assessments, remitting the matter to the AO for thorough examination and a speaking order. The appeal was allowed for statistical purposes, with clear directions provided for charging interest under section 234B up to the original assessment order date. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 08 Jul 2015 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261398 The Tribunal partly allowed the assessee's appeal, addressing the disallowance of Provident Fund contributions, interest under section 234A, and interest under section 234B. The Tribunal emphasized the need for proper verification, speaking orders, and adherence to legal provisions in tax assessments, remitting the matter to the AO for thorough examination and a speaking order. The appeal was allowed for statistical purposes, with clear directions provided for charging interest under section 234B up to the original assessment order date. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261398