“interest under section 234B”

HCL INFOSYSTEMS LTD,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

license fee based on correct calculation. 6. That the assessing officer erred on facts and in law in levying/ charging and computing interest under section 234B of the Act. 6. Ld. Authorized Representative for appellant-assessee M/s HCL Infosystems Ltd as successor in interest of erstwhile M/s HCL Infinet

S-NET FREIGHT (INDIA) PRIVATE LIMITED,DELHI vs. ITO WARD 22(1), DELHI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumars-Net Freight (India) Limited, Ito, 301, 3Rd Floor In Aggarwal Ward-22(1), Metro Mall, Plot No.23, Vs. Delhi. Sector-20, Dwarka, Delhi-110075, Pan:Aafcs3703G (Appellant) (Respondent) Assessee By Shri Tanpreet Singh Kohli, Ca Department By Ms. Harpreet Kaur, Sr. Dr Date Of Hearing 27.01.2026 20.03.2026 O R D E R Per Vimal Kumar, Jm: The Appeal Filed By The Assessee Is Against Order Dated 12.12.2023 Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’] Passed U/S 250(6) Of The Income Tax Act, 1961, [Hereinafter Referred To As ‘The Act’] Arising Out Of Assessment Order Dated 30.10. 2017 Of The Ld. Assessing Officer/ Income Tax Officer, Ward- 22(1), New Delhi [Hereinafter Referred To As ‘The Ao’) For Asst. Year 2015-16. 2. Brief Facts Of The Case Are That Assessee Filed Return Of Income On 30.11.2015 Declaring Loss Of Rs.4,98,350/-. The Case Was Selected For Scrutiny Under Cass. Notice U/S 143(2) Dated 08.04.2016 & Notice 142(1) Along With Detailed S-Net Freight (India) Private Ltd. Vs. Ito

allowable to the assessee as per the provisions of section 72 of the Act. 5. That on facts and in law levy of interest under section 234B and 234C of the Act in bad in law. 6. That the appellant prays for leave to add, alter, amend and/or vary

NITIN KHURANA,DELHI vs. ITO, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

Filed on 09.04.24) . 6. That the Learned Commissioner of Income Tax, Appeal has erred in confirming charging interest under section 234B and 234C on the Assessed tax. 7. That the appellant may be allowed to add, alter, delete or amend any grounds of appeal if considered necessary before

HOME CREDIT INTERNATIONAL A.S.,CZECH REPUBLIC vs. ASSISTANTDEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, GURGAON HARYANA

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

well. 18. That the AO erred in levying interest under Section 234A of the Act. 19. That the AO erred in levying interest under Section 234B of the Act. 20. That the AO erred in holding that refund of Rs.12,21,832/- has already been granted to the Appellant, without

THE BANK OF TOKYO MITSUBISHI UFJ,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed

{ "clean_text": "ITA No.- 7212/Del/2017\nThe Bank of Tokyo Mitsubishi UFJ Ltd.\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI

ERICSSON INDIA GLOBAL SERVICES PVT LTD,NEW DELHI vs. ACIT SPL. RANGE 3, NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

reads as under:- “5. Hence the appeal of Assessment Year 2013-14 is recalled for the limited purpose of adjudication of chargeability of interest under section 234B and 234C of the Act raised in additional ground in respect of additional income pursuant to APA. The registry is directed ... offered under APA) and claiming FTC credit of Rs.4,88,11,007/-. Consequent to additional compensation offered under APA, the assessee paid interest under Section 234B of the Act at Rs.3,61,81,796/- and under Section 234C at Rs.44,71,149/-. The learned Counsel submits that interest under Section

HCL TRAINING & STAFFING SERVICES PRIVATE LIMITED,NEHRU PLACE vs. CIRCLE 11(1), DELHI, I P ESTATE, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vimal Kumar & Shri Amitabh Shuklaassessment Year : 2017-18

vide Finance Act, 2022 will apply retrospectively. 3. That the assessing officer erred on facts and in law in levying incremental interest under section 234B and 234C of the Act. 3. Brief factual matrix of the case is that the appellant filed its return on income on 31.10.2017 declaring total

SULTAN SINGH,HARYANA vs. INCOME TAX OFFICER, WARD-1, KARNAL, HARYANA

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanshri Sultan Singh, Vs. Income Tax Officer, M/S. Haryana Rice Trader, Ward-1, 780, Gali No. 2, Behind Sector- Karnal 6, Durga Colony, Haryana- 132001 (Appellant) (Respondent) Pan: Buups6518L Assessee By : Shri Somil Agarwal, Adv Shri Saksham Agarwal, Ca Revenue By: Shri Nitin Kumar Jaiman, Sr. Dr Date Of Hearing 23/12/2025 Date Of Pronouncement 11/03/2026

directed to examine the said due date and decide this chargeability of interest under Section 234A of the Act accordingly. The chargeability of interest under Section 234B of the Act is consequential in nature. Shri Sultan Singh 9. The Ground No. 6 raised by the Assessee is general in nature

M/S CARE INDIA SOLUTIONS FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

That the Ld. CIT(A) erred in law and on facts in\nupholding the levying of interest under section 234B of the\nAct by the Ld. AO.\n13. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts of the case ... under\nSection 270A and section 271AAD of the Act.\n11. That the Ld. CIT(A) has grossly erred in upholding the\nlevy of interest and Section 234B of the Act.\n12. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts

M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

That the Ld. CIT(A) erred in law and on facts in\nupholding the levying of interest under section 234B of the\nAct by the Ld. AO.\n13. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts of the case ... under\nSection 270A and section 271AAD of the Act.\n11. That the Ld. CIT(A) has grossly erred in upholding the\nlevy of interest and Section 234B of the Act.\n12. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts

M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

That the Ld. CIT(A) erred in law and on facts in\nupholding the levying of interest under section 234B of the\nAct by the Ld. AO.\n13. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts of the case ... under\nSection 270A and section 271AAD of the Act.\n11. That the Ld. CIT(A) has grossly erred in upholding the\nlevy of interest and Section 234B of the Act.\n12. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts