https://www.taxtmi.com/caselaws?id=14129 The High Court upheld the Tribunal's decision in favor of the assessee, ruling against the Revenue. It was held that interest cannot be charged under section 139(8) of the Income-tax Act when the month is not completed, especially if interest was not charged during the regular assessment process. The judgment emphasized the importance of considering legal precedents and interpretations in determining the charging of interest for delayed filing of returns under the Act. en-us Wed, 02 May 2001 00:00:00 +0530 Mon, 13 Jul 2009 18:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14129 The High Court upheld the Tribunal's decision in favor of the assessee, ruling against the Revenue. It was held that interest cannot be charged under section 139(8) of the Income-tax Act when the month is not completed, especially if interest was not charged during the regular assessment process. The judgment emphasized the importance of considering legal precedents and interpretations in determining the charging of interest for delayed filing of returns under the Act. Case-Laws Income Tax Wed, 02 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14129