facts and in law in levying interest under section
234A and section 234B of the Act."
3. Briefly stated, assessee is a tax resident ... Article 13 of India-Spain DTAA and interest under
section 234A , 234B and 234C to be charged as per this final order.
6. Aggrieved
charged as interest u/s. 234B and 234C of I.T. Act,
1961. The appellant filed an application for rectification
excess interest charged ... 234B and 234C alongwith
the calculation sheet of interest u/s. 234B and 234C but
the ld. AO passed the rectification order without looking
into
Ground no. 10 relates to charging of interest under section
234A and 234B of the Income Tax Act, 1961 ("Act") which ... also confirmed the levy of interest u/s 234A and 234B
on tax payable on assessed income for AY 2010-11. The relevant para
ratio
10
Erroneous levy of interest
(in relation to
under section 234A , 234B 11 11 and 11 .1 N.A.
and 234C 234B interest)
Erroneous ... facts in directing the
levy of interest under sections 234A , 234B and 234C of the Act without
appreciating that the Appellant is a non-resident
grossly erred in law by holding that interest under section
234B of the Act, is consequential in nature as the same should not be
charged ... assessee has challenged the levy of interest under section 234B of the Act on
the ground of its inapplicability in case of a non-resident
grossly erred in law by holding that interest under section
234B of the Act, is consequential in nature as the same should not be
charged ... assessee has challenged the levy of interest under section 234B of the Act on
the ground of its inapplicability in case of a non-resident
grossly erred in law by holding that interest under section
234B of the Act, is consequential in nature as the same should not be
charged ... assessee has challenged the levy of interest under section 234B of the Act on
the ground of its inapplicability in case of a non-resident
ratio
10
Erroneous levy of interest
(in relation to
under section 234A , 234B 11 11 and 11 .1 N.A.
and 234C 234B interest)
Erroneous ... facts in directing the
levy of interest under sections 234A , 234B and 234C of the Act without
appreciating that the Appellant is a non-resident
grossly erred in
upholding the levy of interest under Section 234B of the Act.
12. That on the facts and circumstances of the case ... assessee has also challenged the levy of interest under section
234B of the Act. The Ld. AR submitted that the interest under section 234B
grossly erred in
upholding the levy of interest under Section 234B of the Act.
12. That on the facts and circumstances of the case ... assessee has also challenged the levy of interest under section
234B of the Act. The Ld. AR submitted that the interest under section 234B
