Section 75 in The Finance Act, 2017 [Entire Act]
Section 75 in The Finance Act, 2017
75. Amendment of section 234C.
- In section 234C of the Income-tax Act, in sub-section
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1 - 10 of 610 (0.80 seconds)Chief Commissioner Of Income Tax vs M/S.Rajanikant Ans Sons on 6 June, 2017
reassessed tax, but also interest, as demanded under Sections 234A, 234B and 234C of the 1961 Act.
4. The record shows that the respondent filed ... Commissioner'), for waiver of interest claimed under Sections 234A, 234B and 234C of the 1961 Act. These petitions for waiver of interest were pivoted
Growmore Leasing & Investment Ltd, ... vs Dcit Cen Cir 4(3) Cen Rg 4, Mumbai on 27 December, 2017
that in confirming the levy of interest u/s. 234A ,
234B and 234C of the Act.
4. The Ld, Commissioner of Income-tax (Appeals ... amount of tax no interest can be computed
u/s. 234B and 234C of the Act."
Subsequently the assessee has taken the following additional
M/S Gie Jewels, Jaipur vs Income Tax Officer, Ward-2-1, Jaipur on 8 December, 2017
supra) has
upheld the levy of interest u/ss 234B and 234C in case of the assessee
being a company on the basis of book ... where
the issue of deletion of interest leviable under Section 234B and
234C of the Act, the Division Bench of this Court in the case
R.Mani vs The Chief Commissioner Of Income Tax on 4 December, 2017
respondent to grant waiver of interest under Sections 234A , 234B and 234C of the Income Tax Act, 1961 for the assessment years ... application for waiver of interest payable under Sections 234A , 234B and 234C of the Act for the assessment years
Dcit Cc 4(3) Cen Rg 4, Mumbai vs Growmore Leasing & Investment Ltd, ... on 17 November, 2017
confirming the levy of interest under section 234A , 234B ,
234C and 220 of the Act. For this assessee has raised following ground ... facts in confirming the levy of interest
under section 23A , 234B and 234C of the
Act.
10. The learned Commission of Income
Tax (Appeals
Late Shri Harshad S. Mehta, Mumbai vs Dcit Cen Cir 4(1), Mumbai on 30 June, 2017
facts in confirming interest
charged u/s. 234A , 234B and 234C of the Act.
5. The Ld. CIT (A) has erred ... amount of tax, no interest can be
computed u/s. 234B and 234C of the Act."
3. At the outset the Ld. Representative
Pallavi Holdings P.Ltd, Mumbai vs Dcit Cei Cir 31 Now Dcit Cc 4(3), Mumbai on 1 March, 2017
facts in not appreciating the interest charged u/s 234A,
234B and 234C of the Act are incorrect.
5. The Ld. Commissioner of Income ... amount of tax, no interest can be
computed u/s. 234B and 234C of the Act.
6. The appellant craves leave of Your Honour
Aatur Holding P.Ltd, Mumbai vs Dcit Cen Cir 31, Mumbai on 31 March, 2017
facts in
confirming the levy of interest u/s. 234A , 234B and 234C of the Act.
3. The Ld. Commissioner of Income-tax (Appeals ... amount of tax, no interest
can be levied u/s. 234B and 234C of the Act.
3. At the time of hearing, the Ld. Representative
M/S Canbank Financial Services Ltd vs Chief Commissioner Of Income Tax on 21 August, 2017
brevity) giving partial relief of
waiver of interest under Section 234C of the said Act on
account of non-payment of installment of advance ... while waiving of
said interest under Section 234C of the Act for quarter
end of 15-06-2013 amounting