https://www.taxtmi.com/caselaws?id=60430 The ITAT ruled in favor of the assessee, holding that the addition of cess under section 43B of the IT Act was not justified. The ITAT also remitted the issue of charging interest under section 215 back to the CIT(A) for a specific finding, ultimately allowing the assessee's appeal on both grounds. en-us Sat, 14 Sep 1991 00:00:00 +0530 Wed, 05 Jan 2011 12:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60430 The ITAT ruled in favor of the assessee, holding that the addition of cess under section 43B of the IT Act was not justified. The ITAT also remitted the issue of charging interest under section 215 back to the CIT(A) for a specific finding, ultimately allowing the assessee's appeal on both grounds. Case-Laws Income Tax Sat, 14 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60430