https://www.taxtmi.com/caselaws?id=278842 The Tribunal allowed the assessee's appeal for the assessment years 2006-07 and 2007-08, stating that provisions of section 115JB were not applicable. The Tribunal also granted interest under section 244A due to delay in refund payment. In a separate case for the assessment year 2002-03, the Tribunal allowed the Revenue's appeal regarding the levy of interest under section 234D. The appeals of the Revenue were partly allowed for statistical purposes, with specific directions given for each issue. en-us Tue, 02 Apr 2013 00:00:00 +0530 Fri, 22 Feb 2019 16:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278842 The Tribunal allowed the assessee's appeal for the assessment years 2006-07 and 2007-08, stating that provisions of section 115JB were not applicable. The Tribunal also granted interest under section 244A due to delay in refund payment. In a separate case for the assessment year 2002-03, the Tribunal allowed the Revenue's appeal regarding the levy of interest under section 234D. The appeals of the Revenue were partly allowed for statistical purposes, with specific directions given for each issue. Case-Laws Income Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278842