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2013 (6) TMI 727 - AT - Income Tax
Extract:
.......s appeal is allowed. 6. Ground No. 9 has to be allowed in view of our above finding. 7. Ground, No. 10 relates to the charging of interest under s. 234B. The charging f interest under this section is mandatory but it admits consequential relief. Therefore. this ground cannot be allowed. 8. In the result the appeal of the assessee is partly allowed.