Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (12) TMI 137 - ITAT BANGALOREExtract: .......es below. 9. The last ground is against levy of interest under sections 234A, 234B and 234C of the Income-tax Act. Interest under the above sections is leviable as a part of the assessment. The jurisdictional High Court of Karnataka has upheld the validity of the above sections. Hence, we uphold the levy. 10. In the result, the appeal is dismissed.
|