https://www.taxtmi.com/highlights?id=30594 In view of the specific exclusion of the period considered u/s. 234B(1), the balance of the period till the completion of assessment u/s. 147/153A as the case may be was only be considered for levy of interest u/s. 234B(3) on the enhanced amount of tax. - AT en-us Wed, 03 Aug 2016 11:10:51 +0530 Wed, 03 Aug 2016 11:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30594 In view of the specific exclusion of the period considered u/s. 234B(1), the balance of the period till the completion of assessment u/s. 147/153A as the case may be was only be considered for levy of interest u/s. 234B(3) on the enhanced amount of tax. - AT Highlights Income Tax Wed, 03 Aug 2016 11:10:51 +0530 https://www.taxtmi.com/highlights?id=30594