https://www.taxtmi.com/caselaws?id=435380 The appeal involved challenging the disallowance under section 43B and excess levy of interest under sections 234A, 234B, and 234C of the Income-tax Act, 1961 for the assessment year 2018-19. The Judicial Member set aside the order of the Commissioner of Income-Tax (Appeals) and allowed the appeal of the assessee based on a High Court judgment. The addition of VAT payable was deemed unjustified, resulting in the vacating of the addition to the taxable income. en-us Tue, 14 Mar 2023 00:00:00 +0530 Fri, 17 Mar 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435380 The appeal involved challenging the disallowance under section 43B and excess levy of interest under sections 234A, 234B, and 234C of the Income-tax Act, 1961 for the assessment year 2018-19. The Judicial Member set aside the order of the Commissioner of Income-Tax (Appeals) and allowed the appeal of the assessee based on a High Court judgment. The addition of VAT payable was deemed unjustified, resulting in the vacating of the addition to the taxable income. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435380