https://www.taxtmi.com/caselaws?id=11998 The High Court upheld the Commissioner of Income-tax (Appeals) order on the levy of interest under section 216, directing the Inspecting Assistant Commissioner to decide afresh and provide reasons for charging interest. Additionally, the High Court affirmed the Tribunal's decision to disallow a portion of the expenditure claimed by the assessee for the preparation of income-tax return under section 80VV and section 37. The High Court ruled in favor of the Revenue and against the assessee on both issues, disposing of the reference accordingly. en-us Tue, 30 Jul 2002 00:00:00 +0530 Sun, 14 Feb 2010 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11998 The High Court upheld the Commissioner of Income-tax (Appeals) order on the levy of interest under section 216, directing the Inspecting Assistant Commissioner to decide afresh and provide reasons for charging interest. Additionally, the High Court affirmed the Tribunal's decision to disallow a portion of the expenditure claimed by the assessee for the preparation of income-tax return under section 80VV and section 37. The High Court ruled in favor of the Revenue and against the assessee on both issues, disposing of the reference accordingly. Case-Laws Income Tax Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11998