order under Section 23 or Section 24 or Section 25 or Section 27 or Section 29 or Section 35 or any order of the Wealth ... return filed under the section were a return required to be furnished under Section 14 . Explanation 3 under Section 17B(1) makes it clear that
petition filed under Section 35 by AO. The learned authorised representative of assessee has contended that the interest under Section 17B is chargeable ... contended that the provisions of Section 234A of the IT Act, 1961, are basically similar to those of Section 17B
recalculate the interest u/s 17B as per sub-sec (3) of Sec. 17B of the Act,
since the above sec. is applicable only ... return filed under the section were a return required
to be furnished under section 14 . Explanation 3 under section 17B(1) makes
it clear that
assessment under section 143(2) and in particular the justification of the claim seeking exemption under section 10(17B) of the Income ... section 3 of the General Clauses Act, 1897. The expressions "Central Government" and "State Government" as used in section 10(17B
judgment of Guwahati High Court was delivered in
terms of Section 17B of The High Court Judges (Salaries
and Conditions of Service) Act, 1954 which ... applicable to the facts
of the case at hand. Even Section 17B has been amended
and explanation has been added to Section 17B
Section 5(1)(xii) of the Wealth-tax Act. He did not exempt any of the items. He also levied interest under Section 17B ... exemption under Section 5(1)(xii) to some or all the 89 items.
(d) Levy of interest under Section 17B up to the date
Service) Act, 1958 . As per
Section 4 of that Act, after Section 17A in the Act, Section 17B was
introduced, which was intended to provide ... would be entitled to the first scale of
benefit as per Section 17B on 30.07.2015, when he completed 79 years of
age. The respondents therein
upholding the action of the
Assessing Officer in levying interest under section 17B of the Act.
4.The appellant submits that the Assessing Officer ... wealth of the appellant;
(iii)To delete/rework interest levied under section 17B of the Act amounting to Rs. 61,996/- after giving
necessary effect
back wages.
6. However, the applicant continued to receive wages under Section 17B of the Industrial Disputes Act and was not paid the same amount ... longer be termed as being one in lieu of Section 17B of the Industrial Disputes Act and since the respondent has not challenged the said
from State Government and claimed exemption under Section 10(17B) of I.T. Act (the Act) in respect thereof. The I.T. Authorities however rejected ... Ranka, Advocate is that the provisions of Section 10(17B) are required to be given liberal construction in the matter of carrying out an object
