Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (7) TMI 304 - ITAT DELHI-F
Extract:
.......e issue is, therefore, reversed and the common ground is allowed (iii) With regard to levy of interest under section 234B, respectfully following Uttaranchal High Court s decision, we delete the interest. The finding of the CIT(A) on the issue is, therefore, reversed. 29. The group of appeals filed by the assessees are thus partly allowed as above.