https://www.taxtmi.com/caselaws?id=405143 The Tribunal upheld the CIT(A)'s decision to delete the interest charged under sections 234B and 234C, stating that the assessee could not be held liable for advance tax on income arising due to retrospective amendments. The revenue's appeal was dismissed, and the CIT(A)'s order was affirmed. en-us Mon, 08 Mar 2021 00:00:00 +0530 Fri, 12 Mar 2021 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405143 The Tribunal upheld the CIT(A)'s decision to delete the interest charged under sections 234B and 234C, stating that the assessee could not be held liable for advance tax on income arising due to retrospective amendments. The revenue's appeal was dismissed, and the CIT(A)'s order was affirmed. Case-Laws Income Tax Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405143