https://www.taxtmi.com/caselaws?id=32469 SC affirmed HC's finding and interpretation of s.234A as applicable at the relevant time. Because the tax due had been paid and was not less than the tax payable on the returned income accepted by the revenue, levy of interest under s.234A did not arise. The appeal was dismissed. en-us Wed, 17 Sep 2008 00:00:00 +0530 Sat, 06 Sep 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32469 SC affirmed HC's finding and interpretation of s.234A as applicable at the relevant time. Because the tax due had been paid and was not less than the tax payable on the returned income accepted by the revenue, levy of interest under s.234A did not arise. The appeal was dismissed. Case-Laws Income Tax Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32469