https://www.taxtmi.com/caselaws?id=312067 The Tribunal held that interest under Section 234A could not be disallowed and relied on the treatment of the same issue in earlier assessment years. On second appeal, the High Court found that the Tribunal's decision did not raise any substantial question of law and declined to interfere with its appellate and factual determination. The revenue's challenge was therefore dismissed, leaving the Tribunal's ruling in favour of the assessee undisturbed. en-us Tue, 22 Dec 2015 00:00:00 +0530 Fri, 01 Mar 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312067 The Tribunal held that interest under Section 234A could not be disallowed and relied on the treatment of the same issue in earlier assessment years. On second appeal, the High Court found that the Tribunal's decision did not raise any substantial question of law and declined to interfere with its appellate and factual determination. The revenue's challenge was therefore dismissed, leaving the Tribunal's ruling in favour of the assessee undisturbed. Case-Laws Income Tax Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312067