2010 (12) TMI 1353

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....DR). For the Respondent : Shri Prashant Apte . ORDER PER R.S.SYAL, AM : These two appeals by the Revenue arise out of the orders passed by the Commissioner of Income-tax (Appeals) on 28.02.2008 in relation to the assessment year 2002-2003 & 2003-2004. 2. The Revenue is aggrieved against the direction of the learned CIT(A) for not charging interest u/s. 234B as the tax was deductible at sour....

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....urce if income is chargeable to tax under the Act. Section 208 provides that the advance tax shall be payable during a financial year in every case where the amount of such tax payable by the assessee during that year is five thousand rupees or more. Section 209(1)(d) states that the income-tax calculated under clauses (a) to (c) shall be reduced by the amount of income tax which would be deductib....