2015 (4) TMI 1331 - HC - Income Tax

Interest u/s 234B - HELD THAT - This Court had by its order passed allowed the assessess s appeal after noticing the decisions in Director of Income Tax Vs. Jacop Civil Incorporation 2010 (8) TMI 37 - DELHI HIGH COURT and Director of Income Tax Vs. G.E. Packaged Power 2015 (1) TMI 1168 - DELHI HIGH COURT

Summary

The High Court of Delhi allowed the appeals against the orders of the Income Tax Appellate Tribunal (ITAT) regarding interest under Section 234B of the Income Tax Act, 1961. The decision was based on previous orders and specific legal references.