No penalty or interest can be imposed for non-fulfillment of an ...

No penalties or interest for Notified Parties under Special Court Act; Sections 234A, 234B, 234C not applicable.

September 3, 2013

Case Laws Income Tax AT

No penalty or interest can be imposed for non-fulfillment of an act which a Notified Party is prevented from doing by reason of the Special Court Act. - Assessee cannot therefore be foisted with interest liability under section 234A, 234B and 234C - AT

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No penalty or interest can be imposed for non-fulfillment of an ...

No penalties or interest for Notified Parties under Special Court Act; Sections 234A, 234B, 234C not applicable.

September 3, 2013

Case Laws Income Tax AT

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