“interest under section 234B”

Revelation Unique Retail and Marketing Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-3, Delhi

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

Bench: Shri Vimal Kumarshri Sanjay Awasthl

circumstances of the case and in law, the Hon'ble CIT(A) grossly erred in upholding the order of Ld. AO in charging interest under Section 234B and Section 2340 of the Act;” 5. Learned Authorized Representative for appellant/assessee submitted that Ld. CIT(A) grossly erred in not rendering notice

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

Bench: Vikas Awasthy & Shri Brajesh Kumar Singh

High Court of Delhi in the case of GE Package Powerink (supra) has been pleased to hold that no interest under section 234B of the Act can be levied where the payment to non-resident payee is subject to tax deduction at source. In the present case, the Assessing Officer ... amount of tax borne by the borrowers that tax at source has been deducted. We are thus of the view that no interest under section 234B of the Act can be levied for the tax demand on account of ECB interest and interest u/s 234B is also not chargeable since

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

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E', NEW DELHI Before Sh. Raj Kumar Chauhan, Judicial Member & Smt. Renu

M/S Care India Solution for Sustainable Development, Delhi vs. DCIT, Central Circle-14, Delhi

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

That the Ld. CIT(A) erred in law and on facts in upholding the levying of interest under section 234B of the Act by the Ld. AO. 13. That the Appellant prays for the liberty to raise such further grounds of appeal arising from the facts of the case