Levy interest u/s 234B - addition made in Book Profit under MAT ...
No Interest u/s 234B for Advance Tax Shortfall Due to Retrospective MAT Law Amendment.
February 13, 2020
Case Laws Income Tax AT
Levy interest u/s 234B - addition made in Book Profit under MAT - No interest can be levied u/s 234B of the Act, for shortfall in payment of advance tax on the basis of retrospective amendment to law.
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