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Search Results for : 234b

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Pages : 1 Displaying 1 - 13 of 13 in 1 pages
Others : Whether foreign assessees are liable to interest u/s 234B if the business profits cannot be subjected to tax in India in accordance with DTAA?

The assessee Nortel Networks India International Inc. is a company incorporated in USA, a leading su


Income Tax : Charging of interest under section 234B and 234D and rate of depreciation differ asset to asset

The Ld. DRP and the Ld. AO (following the directions of the Ld. DRP), erred both on facts and in law


Income Tax : Where income is taxable on receipt basis it will be taxed only on actual received and interest under sec 234B and C also have same effect

The facts of the case for assessment year 2003-04 are that the assessee filed its return on 28.11.20


Income Tax : Rule 8D is applicable subject to the ratio laid down by the HC of Bombay in its judgment and payment of interest under sec 234B,C depends upon coverage of sec 115JB

Assessee is in appeal before us. The Ld. Counsel for the assessee argued that applying Rule 8D for t


Income Tax : Interest under sec 234B and 234C is payable for failure to advance tax in respect of tax payable under sec 115JA/115JB

At the outset, it was pointed out by the learned AR that only one issue is raised in the present app


Income Tax : Interest can be charged under sec 234B where required and power to reduced or waive is only vested under sec 119 of CBDT

I have considered the facts of the case and the submissions of the appellant. I have also perused th


Income Tax : In assessment under sec 143(3) difference with books of account should properly explained or addition can be made and interest under sec 234B can be charged.

It was observed that the balance in the shares account is Rs.23,52,580/- whereas as per books of acc


Income Tax : Sections 234B and 234C of the Income Tax Act, 1961

A short question which arises for determination in this batch of cases is – whether interest under S


Income Tax : Sec 234B

The levy under section 234B is compensatory in nature and is not in the nature of penalty


Income Tax : Interest under Ss 234B and 234C


Income Tax : Section 234B

I. Section 246, read with section 234B, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appea


Income Tax : Section 234A read with sections 211 and 234B of the Income-tax Act, 1961

Section 234A read with sections 211 and 234B of the Income-tax Act, 1961 – Return of income – Intere


Income Tax : Section 234B read with sections 115JA, 207 and 234C of the Income-tax Act, 1961

Section 234B read with sections 115JA, 207 and 234C of the Income-tax Act, 1961 – Advance Tax – Inte



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