https://www.taxtmi.com/caselaws?id=384799 The appeal was partly allowed by the Tribunal. Certain issues were remitted back to the Assessing Officer for re-examination, while others were allowed based on precedents set by previous Tribunal decisions. The Tribunal dismissed the initiation of penalty proceedings under Section 271(1)(c) as premature and found the levy of interest under Section 234B to be consequential. Additionally, the Tribunal directed the Assessing Officer to verify and grant the correct TDS credit claimed by the assessee. en-us Wed, 14 Aug 2019 00:00:00 +0530 Thu, 22 Aug 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384799 The appeal was partly allowed by the Tribunal. Certain issues were remitted back to the Assessing Officer for re-examination, while others were allowed based on precedents set by previous Tribunal decisions. The Tribunal dismissed the initiation of penalty proceedings under Section 271(1)(c) as premature and found the levy of interest under Section 234B to be consequential. Additionally, the Tribunal directed the Assessing Officer to verify and grant the correct TDS credit claimed by the assessee. Case-Laws Income Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384799