Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961
234B. [ Interest for defaults in payment of advance tax. [ Inserted by Act 4 of 1988, Section
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1 - 10 of 17871 (8.63 seconds)Section 119 in The Income Tax Act, 1961 [Entire Act]
158BFA, sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C, 234E, 95[234F,] 270A, 271, 271C, 271CA (and 273 or otherwise), general
Commissioner Of Income Tax,Mumbai vs Anjum M.H.Ghaswala & Ors on 18 October, 2001
jurisdiction to reduce or waive the interest chargeable under
Sections 234A , 234B and 234C of the Act, while passing orders
of settlement under Section 245D ... power to waive
or reduce the interest chargeable under Section 234A , 234B and
234C of the Act in cases pending before it for the assessment
Commissioner Of Income Tax vs M/S. Hindustan Bulk Carriers on 17 December, 2002
importance relating to the period for which
interest in terms of Section 234B of the Income Tax Act, 1961 (in short ... majority the Special Bench decided as follows:
"Interest under Section 234B will be chargeable:
In cases I and III up to the date
Brij Lal & Ors vs Commnr. Of Income Tax, Jalandhar on 21 October, 2010
referred to the Constitution
Bench of this Court:
(i) Whether sections 234A , 234B and 234C
of the Income Tax Act, 1961 (for short ... levy interest under sections
234A , 234B and 234C of the Act, though
it was not so done in the original
proceedings?
(iii) Whether
Commissioner Of Income Tax vs Samtel Colour Limited on 6 February, 2009
these questions raise the common
issue as to whether interest under sections 234B and 234C is to be
charged before the tax credit (commonly referred ... assessment years prior to the
amendments to Explanation 1 after section 234B(1) and to the
Explanation after section 234C(1) of the Income
Uday Mistanna Bhandar And Complex, Tej ... vs Commissioner Of Income-Tax And Ors. on 2 July, 1996
questions raised are with respect to chargeability of interest under Sections 234A , 234B and 234C of the Income-tax Act, 1961 (for short ... Patna), while interpreting Sections 234A and 234B of the Act, held that interest under these sections should not be charged on excess
Cit vs Kotak Mahindra Finance Ltd. on 30 April, 2003
Tribunal erred in the holding that interest under section 234B and section 234C was not leviable in case income was subjected to tax under section ... department has, therefore, invoked provisions of section 234B and 234C of the Income Tax Act. It is against this levy of interest that the matter
Commissioner Of Income-Tax And Anr. vs Sedco Forex International Drilling Co. ... on 9 October, 2003
income of the assessee. The Assessing Officer also levied interest under Section 234B on the assessee for short payment of advance tax. The order ... Consequently, the Tribunal deleted the levy of interest under Section 234B of the Act. The Tribunal further took the view that free food and beverages
The Asstt. Commissioner Of Income-Tax vs Alembic Glass Industries Limited on 10 November, 2006
because the interest claimed on refund out of interest payment Under Sections.234B and 234C of Rs.55,64,829. He held that interest ... against interest charged Under Section 234B; that there was a reduction of liability of interest Under Section 234B on which interest Under Section 244A