holding that charging interest under section 234B & 234C on
amount of MAT payable calculated under section 115JB of the Income ... consequently
for the purpose of levy of interest under sections 234B & 234C also.
3. That on the facts and in the circumstances
sustained on disallowance of interest u/s 234 and 234C of the act applying
provisions of section 40a (ii) of the income ... above interest
expenditure is consisting of interest payable under section 234B and 234C of the income tax
act. It was further submitted that the assessee
upholding the action of Assessing
officer for charging the interest under section 234C of the Income tax Act.
2. That on the facts and circumstances ... upholding the action of Assessing officer that before
charging interest under section 234C the assessee must be fastened with the liability
to pay advance
erred in holding that the interest under section 234B and 234C of the IT
Act are not chargeable in the case especially in view ... interest under section 234B
amounting to Rs. 189462495/- and interest under section 234C of the act
amounting to Rs. 8127376/-as was raised
Cairn Uk Holding Ltd., Ahmedabad vs Dcit (International Taxation), New ... on 9 March, 2017
Page
facts and in
law in levying interest under Section 234B and Section
234C of the Act."
"ITA NO.1115/DEL/2017 ... officer erred on facts and in
law in levying interest under Section 234C of the Act on
the returned income.
7. That the assessing officer
interest' under the provisions of section 234A , 234B or 234C or
penalty u/s 271(1)(c) , 271A , 271B , 'shall be levied ... Taxman 566 (SC). In Brij Lal (supra) section
234A , 234B and 234C were held to be applicable to proceeding of
Settlement Commission upto the stage
order of the assessing officer in levying interest of under section
234B, 234C and 234D of the Act.
ITA NO. 4856/DEL/2009
1. Based ... order of the assessing officer in levying interest of under section
234B, 234C and 234D of the Act.
3. The facts of the case
234B of the
Act and of Rs.2,32,844/- u/s 234C of the Act.
It is, therefore, prayed that the demand raised ... directed to be
charged from the assessee u/s 234B and 234C of the Act.
It is further prayed that since the Assessing Officer
very
excessive.
6. That the levy of interest u/s 234B and 234C of the I.T.
Act is illegal and at any rate, without ... very
excessive.
6. That the levy of interest u/s 234B and 234C of the I.T.
Act is illegal and at any rate, without
