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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Rectification order u/s 154 passed an order to pay interest u/s ...


Interest u/s 234A Cannot Be Imposed Without Original Assessment Order Directive, Rectification Order Invalid.

December 20, 2017

Case Laws     Income Tax     AT

Rectification order u/s 154 passed an order to pay interest u/s 234A - in the absence of any direction in the assessment order for charging interest u/s 234A and 234B interest cannot be recovered. - AT

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