https://www.taxtmi.com/caselaws?id=297563 The Tribunal dismissed the Revenue's appeal against the deletion of interest under section 234D for the assessment year 2001-2002. The Tribunal held that interest under section 234D is chargeable from Assessment Year 2004-05 onwards based on conflicting decisions from different High Courts, adopting the view favoring the assessee in the absence of a decision from the Jurisdictional High Court. en-us Thu, 11 Aug 2011 00:00:00 +0530 Fri, 10 Sep 2021 15:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297563 The Tribunal dismissed the Revenue's appeal against the deletion of interest under section 234D for the assessment year 2001-2002. The Tribunal held that interest under section 234D is chargeable from Assessment Year 2004-05 onwards based on conflicting decisions from different High Courts, adopting the view favoring the assessee in the absence of a decision from the Jurisdictional High Court. Case-Laws Income Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297563