https://www.taxtmi.com/caselaws?id=411755 The Tribunal partly allowed the appeal, directing the Assessing Officer to compute interest liability under section 234B up to the date of filing the return and tax payment, subject to verification. The Tribunal upheld the chargeability of interest under section 234A and rejected the retrospective applicability of Explanation (2) below section 132B. en-us Tue, 31 Aug 2021 00:00:00 +0530 Wed, 01 Sep 2021 22:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411755 The Tribunal partly allowed the appeal, directing the Assessing Officer to compute interest liability under section 234B up to the date of filing the return and tax payment, subject to verification. The Tribunal upheld the chargeability of interest under section 234A and rejected the retrospective applicability of Explanation (2) below section 132B. Case-Laws Income Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411755