https://www.taxtmi.com/caselaws?id=182686 The Tribunal allowed the appeals in part, directing the Assessing Officer to recalculate the interest under section 234A and delete the interest under section 234B. The decision was based on the interpretation that interest under section 234A is mandatory in case of delayed filing of the income tax return, regardless of advance tax payment, and that no interest under section 234B is chargeable if the entire income is already subjected to tax deductible at source, following a precedent set in a previous case. en-us Mon, 18 Sep 2006 00:00:00 +0530 Tue, 17 May 2016 16:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182686 The Tribunal allowed the appeals in part, directing the Assessing Officer to recalculate the interest under section 234A and delete the interest under section 234B. The decision was based on the interpretation that interest under section 234A is mandatory in case of delayed filing of the income tax return, regardless of advance tax payment, and that no interest under section 234B is chargeable if the entire income is already subjected to tax deductible at source, following a precedent set in a previous case. Case-Laws Income Tax Mon, 18 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182686