https://www.taxtmi.com/caselaws?id=186911 The Appellate Tribunal allowed the appeal by the assessee, ruling that the date of presentation of the instrument should be considered for calculating interest under section 234C of the Income Tax Act. The Tribunal held that if a cheque is not dishonored, payment is deemed made on the date of tendering, emphasizing the importance of the date of presentation of the cheque for interest calculation purposes. en-us Fri, 25 Jun 2010 00:00:00 +0530 Tue, 04 Oct 2016 13:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186911 The Appellate Tribunal allowed the appeal by the assessee, ruling that the date of presentation of the instrument should be considered for calculating interest under section 234C of the Income Tax Act. The Tribunal held that if a cheque is not dishonored, payment is deemed made on the date of tendering, emphasizing the importance of the date of presentation of the cheque for interest calculation purposes. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186911