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2000 (12) TMI 224 - ITAT DELHI-E
Extract:
.......d be charged on account of failure to pay advance tax on the amount of Cash Compensatory Support. Accordingly we restore the matter to the file of the Assessing Officer to re-calculate the interest under sections 234B and 234C after excluding the amount received by assessee on account of CCS. 7. In the result, the appeal of the assessee is allowed.