https://www.taxtmi.com/caselaws?id=34359 The High Court of Uttarakhand dismissed 32 appeals by the revenue/appellants regarding interest charged under Section 234B of the Income Tax Act, 1961. The Court relied on previous Division Bench judgments, particularly Commissioner of Income Tax Vs. Halliburton Offshore Services Inc. [2004] 271 ITR 0395 and The Commissioner of Income Tax, Dehradun Vs. M/s Oil Ltd., to resolve the issue. The appeals were dismissed in line with the 2008 judgment in The Commissioner of Income Tax Vs. M/s Oil Ltd., ensuring consistency in legal interpretation and outcomes. en-us Fri, 07 Aug 2009 00:00:00 +0530 Fri, 21 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34359 The High Court of Uttarakhand dismissed 32 appeals by the revenue/appellants regarding interest charged under Section 234B of the Income Tax Act, 1961. The Court relied on previous Division Bench judgments, particularly Commissioner of Income Tax Vs. Halliburton Offshore Services Inc. [2004] 271 ITR 0395 and The Commissioner of Income Tax, Dehradun Vs. M/s Oil Ltd., to resolve the issue. The appeals were dismissed in line with the 2008 judgment in The Commissioner of Income Tax Vs. M/s Oil Ltd., ensuring consistency in legal interpretation and outcomes. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34359