2022 (2) TMI 693

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..... h the Hon'ble High Court followed the decision in the case of Agence France Press [ 2015 (4) TMI 1331 - DELHI HIGH COURT] From the scrutiny report, on DRP s directions, the AO has accepted the deletion. But since the matter is subjudice before the Hon'ble Supreme Court, these appeals have been preferred. - ITA No. 2096/DEL/2016 And ITA No. 2097/DEL/2016 - - - Dated:- 2-2-2022 - Shri N .....

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..... common in both these appeals, they were heard together and are disposed of by this common order for the sake of convenience and brevity. 4. The ld. DR strongly supported the findings of the Assessing Officer and the ld. counsel for the assessee relied upon the directions of the DRP. 5. We have carefully perused the orders of the authorities below. We find that the interest levied u/s 234B o .....

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