https://www.taxtmi.com/caselaws?id=299368 The Court remitted the matter to the Tribunal for fresh consideration on the chargeability of interest under sections 234B and 234C for the assessment year 2010-11, following a change in law related to Minimum Alternate Tax cases. The Court directed the Tribunal to reconsider all issues raised by both parties concerning the legal implications of subsections in sections 115JA and 115JB, including the taxability of exemptions under section 80IB(10) under section 115JB. The Tribunal was instructed to address these issues expeditiously and on their own merits in accordance with the law. en-us Wed, 14 Jun 2017 00:00:00 +0530 Fri, 05 Aug 2022 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299368 The Court remitted the matter to the Tribunal for fresh consideration on the chargeability of interest under sections 234B and 234C for the assessment year 2010-11, following a change in law related to Minimum Alternate Tax cases. The Court directed the Tribunal to reconsider all issues raised by both parties concerning the legal implications of subsections in sections 115JA and 115JB, including the taxability of exemptions under section 80IB(10) under section 115JB. The Tribunal was instructed to address these issues expeditiously and on their own merits in accordance with the law. Case-Laws Income Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299368