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    Income Tax

    Interest u/s 234B and 234C - appellant has offered the cash...

    Tribunal Should Recognize Seized Cash as Advance Tax Payment Date: March 15, 2007, for AY 2007-08.

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    Income TaxJune 17, 2020Case LawsHC

    Interest u/s 234B and 234C - appellant has offered the cash seized as advance tax against the liability in block assessment - tribunal ought to have held the date of payment of tax by the assessee as 15.03.2007 i.e., the date on which the request was made by the assessee to adjust the cash seized against the advance tax payable towards the tax for the Assessment year 2007-08.

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