https://www.taxtmi.com/caselaws?id=293593 The appellate tribunal dismissed the Department's appeal, upholding the decision of the CIT(A) to delete the disallowed interest amount under Section 43B of the Income-tax Act, 1961 for Assessment Year 2004-05. The tribunal found that the interest had been paid by the assessee based on evidence showing timely deposits made after interest charges, supported by a bank certificate confirming full interest recovery during the relevant year. en-us Wed, 21 Aug 2019 00:00:00 +0530 Sat, 20 Feb 2021 09:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293593 The appellate tribunal dismissed the Department's appeal, upholding the decision of the CIT(A) to delete the disallowed interest amount under Section 43B of the Income-tax Act, 1961 for Assessment Year 2004-05. The tribunal found that the interest had been paid by the assessee based on evidence showing timely deposits made after interest charges, supported by a bank certificate confirming full interest recovery during the relevant year. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293593