CORPORATE AND PROFESSIONAL UPDATES 27-JAN-2018
CORPORATE AND PROFESSIONAL UPDATES 27-JAN-2018 Direct Tax: Kerala HC upholds ITAT’s deletion of interest charged u/s. 234B(3) for AY 1992-93, but rejects ITAT’s reasoning that if there is no interest payable under sub-section (1) of Sec. 234B there would be no liability under sub-section (3); [TS-28-HC-2018(KER)] Delhi ITAT rules that amount received by the assessees (who …