https://www.taxtmi.com/caselaws?id=282913 The Tribunal partly allowed the appeal of the assessee, permitting deductions for broken period interest, ex-gratia payments, and prior period expenses. However, it upheld the treatment of the refund of municipal tax receipt as income. The decision on the levy of interest under sections 234A, 234B, and 234C was not explicitly detailed in the summary provided. en-us Wed, 17 May 2017 00:00:00 +0530 Sat, 31 Aug 2019 07:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282913 The Tribunal partly allowed the appeal of the assessee, permitting deductions for broken period interest, ex-gratia payments, and prior period expenses. However, it upheld the treatment of the refund of municipal tax receipt as income. The decision on the levy of interest under sections 234A, 234B, and 234C was not explicitly detailed in the summary provided. Case-Laws Income Tax Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282913