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2004 (7) TMI 600 - ITAT BANGALORE
Extract:
.......appeal of the assessee deserves to be allowed. The stand of the learned CIT(A) is reversed. Accordingly, the assessee is entitled to deduction. 4. As we have decided the main issue in favour of the assessee, the levy of interest under sections 234B and 234C of the Act is consequential in nature. In the result, the appeal of the assessee is allowed.