https://www.taxtmi.com/caselaws?id=16564 The High Court of Kerala ruled in favor of the chemical manufacturing company in a case involving the interpretation of section 214(1A) of the Income-tax Act, 1961. The Court held that the Tribunal is obligated to consider relevant provisions of the law, even if not specifically raised by the assessee. The Court emphasized the duty of tax authorities to apply the law and granted the company the entitlement to interest under section 214(1A). The judgment was delivered by P. A. Mohammed J. and P. Shanmugam J., with a copy directed to the Income-tax Appellate Tribunal, Cochin Bench. en-us Mon, 24 Nov 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16564 The High Court of Kerala ruled in favor of the chemical manufacturing company in a case involving the interpretation of section 214(1A) of the Income-tax Act, 1961. The Court held that the Tribunal is obligated to consider relevant provisions of the law, even if not specifically raised by the assessee. The Court emphasized the duty of tax authorities to apply the law and granted the company the entitlement to interest under section 214(1A). The judgment was delivered by P. A. Mohammed J. and P. Shanmugam J., with a copy directed to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16564