234a interest
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
08 October 2014
Assesee had paid self assesement tax before due date of itr. Is still 234A interst aatracts ?
i am totally confused as per judgement it is not leveiable but the spirit of section is dat when roi filed late interest is leviable. kindly enlightem me.
i am totally confused as per judgement it is not leveiable but the spirit of section is dat when roi filed late interest is leviable. kindly enlightem me.
08 October 2014
Please see Supreme court judgment in CIT Vs. Dr. Pranoy Roy reported in 309 ITR 231.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Section 270A penalty
- GST Registration Application -Rejected
- GSTR 1- Amend Credit Note
- GSTR 9C- Table 9
- Supply to unit situated in SEZ
- TDS AFTER SUBMISSION OF 15G OR H
- Tax liability on gift amount given to blood relation
- International transfer pricing- -> father entity vs son entity ->WHERE NO mutual say in management
- Reimbursement of expense- GST applicable or not
- Acting as an Agent
- Problem in filing Returns for International workers in EPFO
- Clarification for reversal of IGST on transfer of duty-free imported goods from EOU to DTA unit
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
Trending Online Classes
-
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)
Industry Expert16 November 2025
CAclubindia
