https://www.taxtmi.com/caselaws?id=174843 The Tribunal directed the Assessing Officer to credit TDS certificates filed by the appellant company as per Rule 37BA. It was found that there was no balance of tax payable by the assessee after considering the TDS credit. Consequently, the assessee was not liable for interest under sections 234B and 234C. The Revenue's appeal was dismissed. en-us Fri, 03 Jun 2011 00:00:00 +0530 Sat, 24 Oct 2015 10:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174843 The Tribunal directed the Assessing Officer to credit TDS certificates filed by the appellant company as per Rule 37BA. It was found that there was no balance of tax payable by the assessee after considering the TDS credit. Consequently, the assessee was not liable for interest under sections 234B and 234C. The Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174843