https://www.taxtmi.com/caselaws?id=335859 Interest under sections 234A and 234B is addressed where enhanced compensation became available after an award and the taxpayer's account was attached for tax recovery. Interest under section 234A does not arise where returns were filed on departmental advice after funds became available and were accepted by the revenue. Interest under section 234B is confined to the period before the revenue received a request to adjust tax from the attached account, because recovery was then available. Partial waiver under the statutory waiver framework is also relevant. en-us Tue, 06 Dec 2016 00:00:00 +0530 Sun, 11 Dec 2016 23:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335859 Interest under sections 234A and 234B is addressed where enhanced compensation became available after an award and the taxpayer's account was attached for tax recovery. Interest under section 234A does not arise where returns were filed on departmental advice after funds became available and were accepted by the revenue. Interest under section 234B is confined to the period before the revenue received a request to adjust tax from the attached account, because recovery was then available. Partial waiver under the statutory waiver framework is also relevant. Case-Laws Income Tax Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335859