https://www.taxtmi.com/caselaws?id=793091 Interest computation under Sections 234A, 234B and 234C required fresh factual verification of advance tax payments, dividend income, filing dates and self-assessment tax payments. The record did not permit final affirmation of the higher interest figure without examining the statutory framework and the CBDT circular relied on for Section 234A. The entire interest controversy was therefore restored to the jurisdictional Assessing Officer for de novo adjudication, with the demand neither finally sustained nor deleted on merits and only partial relief granted at that stage. en-us Mon, 11 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793091 Interest computation under Sections 234A, 234B and 234C required fresh factual verification of advance tax payments, dividend income, filing dates and self-assessment tax payments. The record did not permit final affirmation of the higher interest figure without examining the statutory framework and the CBDT circular relied on for Section 234A. The entire interest controversy was therefore restored to the jurisdictional Assessing Officer for de novo adjudication, with the demand neither finally sustained nor deleted on merits and only partial relief granted at that stage. Case-Laws Income Tax Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793091