Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961
234C. Interest for deferment of advance tax.
(1) Where in any financial year,— (a) an assessee, other
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1 - 10 of 11084 (0.03 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
reduce or waive the interest chargeable under
Sections 234A , 234B and 234C of the Act, while passing orders
of settlement under Section 245D ... waive
or reduce the interest chargeable under Section 234A , 234B and
234C of the Act in cases pending before it for the assessment
year
Commissioner Of Income Tax vs Samtel Colour Limited on 6 February, 2009
under
Section 115-JAA can be given before computing
interest under Section 234C of the Income Tax Act,
1961 ?
ITA Nos. 402/2005 & Others ... raise the common
issue as to whether interest under sections 234B and 234C is to be
charged before the tax credit (commonly referred
Uday Mistanna Bhandar And Complex, Tej ... vs Commissioner Of Income-Tax And Ors. on 2 July, 1996
with respect to chargeability of interest under Sections 234A , 234B and 234C of the Income-tax Act, 1961 (for short, "the Act"). These ... levied for defaults in payment of advance tax and under Section 234C interest is payable for deferment of advance tax. Since the aforesaid decision
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
Section 34A in The Income Tax Act, 1961 [Entire Act]
less than one lakh rupees. (4) Nothing contained in sections 234B and 234C shall apply to any shortfall in the payment
Union Home Products Ltd. vs Union Of India And Another on 24 February, 1995
petitioners call in question the constitutional validity of sections 234A , 234B and 234C of the Income-tax Act, 1961, inserted by the Direct Tax Laws ... provision, to which details I shall turn presently.
4. Section 234C , however, regulates the payment of interest at the rate of 18 per cent
Commissioner Of Income Tax vs Upper India Steel Mfg. And Engg. Co. Ltd. ... on 25 September, 2004
finding of the Tribunal that interest under Sections 234B and 234C of the IT Act, 1961 (for short "the Act"), cannot be charged ... While processing the returns, the AO charged interest under Sections 234B and 234C of the Act on the tax determined on the returned income.
Being
Commissioner Of Income Tax vs Cosmo Films Limited on 6 February, 2009
under
Section 115-JAA can be given before computing
interest under Section 234C of the Income Tax Act,
1961 ?
ITA Nos. 402/2005 & Others ... raise the common
issue as to whether interest under sections 234B and 234C is to be
charged before the tax credit (commonly referred