Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (3) TMI 712 - AT - Income TaxExtract: .......nder sections 234A and 234B. Charging of interest under section 234 is consequential in nature. The assessee do not deny its liability to pay advance tax. There is delay in filing return of income. Hence, charging of interest under sections 234A and 234B is valid. This ground is accordingly, dismissed. In the result, both the appeals are dismissed.
|