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“interest under section 234B”

InterestSection 234BSection 234B1,475 judgments

The decision most relied on for interest under section 234B is Godrej & Boyce Mfg. Co. Ltd. v. DCIT (328 ITR 81), cited in 1,183 judgments on BharatTax.

Leading authorities on interest under section 234B

Godrej & Boyce Mfg. Co. Ltd. v. DCIT
328 ITR 81 · 2010 · High Court
1,183
citing judgments

Rule 8D, for computing disallowance under Section 14A for expenses related to exempt income, applies from Assessment Year 2008-09 onwards; for prior years, a reasonable disallowance must be made. The disallowance under Section 14A cannot exceed the actual exempt income earned.

CIT v. Anjum M.H. Ghaswala
252 ITR 1 · 2001 · Supreme Court
452
citing judgments

Levy of interest under sections 234A, 234B, and 234C of the Income Tax Act is mandatory. Tax statutes are to be interpreted strictly, allowing no room for purposive interpretation.

CIT v. EKL Appliances Ltd.
345 ITR 241 · 2012 · High Court
422
citing judgments

Transfer pricing adjustments for outstanding receivables are permissible only if the Tax Officer establishes, through analysis over a period, a pattern indicating an international transaction intended to benefit an associated enterprise. The Tax Officer cannot question purely business decisions like royalty payments or exceed jurisdiction by applying cost-benefit analysis to determine the arm's length price of services.

CIT v. Cotton Naturals (I) (P.) Ltd.
55 Taxmann.com 523 · 2015 · High Court
273
citing judgments

The interest rate for benchmarking foreign currency loans advanced to Associated Enterprises should be the market-determined rate applicable to the currency of the loan, such as LIBOR for US Dollar loans, rather than a domestic lending rate like the Indian PLR.

DIT v. GE Packaged Power Inc.
373 ITR 65 · 2015 · High Court
199
citing judgments

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

Karanvir Singh Gossal v. CIT
349 ITR 692 · 2012 · Supreme Court
158
citing judgments

The Supreme Court's decision establishes principles or grounds for seeking a waiver of mandatory interest levied under Sections 234A, 234B, and 234C of the Income Tax Act, 1961.

DIT v. NGC Network Asia LLC
313 ITR 187 · 2009 · High Court
144
citing judgments

Where a duty is cast on the payer to deduct and pay tax at source under Section 195, the payee-assessee cannot be levied interest under Section 234B for failure to pay advance tax if the payer defaults on its TDS obligation. This principle may also extend to interest under Section 234C.

80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO
94 Taxmann.com 15 · 2018 · ITAT
130
citing judgments

A co-operative society, even if it is a co-operative bank whose general deduction under Section 80P is restricted by Section 80P(4), can still claim a deduction under Section 80P(2)(d) for interest income derived from its investments held with another co-operative society, as it retains its identity as a co-operative society.

Judgments citing interest under section 234B

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

ITA 7437/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Mar 2026AY 2016-17

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

For Appellant: Sh. Pratik Arora, CAFor Respondent: Sh. Amit Jain, CIT-DR
Section 11Section 12ASection 147Section 148Section 148ASection 151Section 25Section 250

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

Harsha Bojarao Devraj, Mumbai vs. Income Tax Officer Ward 41(3)(1), Mumbai

ITA 8012/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Mar 2026AY 2017-18

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Tejveer SinghFor Respondent: Ms. Deepika Arora
Section 115BSection 144Section 144BSection 147Section 148Section 44ASection 69A

percent, which is unjustified, bad in law, and not applicable to the facts of the case. GROUND NO. 5: EXCESS LEVY OF INTEREST UNDER SECTION 234B OF THE ACT AMOUNTING TO INR 11,12,998 IS CONSEQUENTIAL IN NATURE AND SHOULD BE DELETED The learned CIT(A) erred in upholding ... excess levy of interest under Section 234B of the Act. Since the levy is purely consequential and dependent on the final assessed income, the interest computed is excessive and liable to be deleted or recomputed accordingly. GROUND NO. 6: PENALTY PROCEEDINGS UNDER SECTION 270A AND SECTION 271AAC

Dy. Commissioner of Income-Tax Central Circle - 6(2), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

Accordingly, Ground No.2 of the assessee is allowed

ITA 2403/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

facts and circumstances of the case and in law, erred in confirming the action of the learned AO in levying interest under section 234B and section 234D of the Act.” ITA No.2403/Mum/2024 (Revenue's appeal, AY 2018-19) 4. The revenue has taken the following grounds: “1. Disallowance of reinsurance

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

facts and circumstances of the case and in law, erred in confirming the action of the learned AO in levying interest under section 234B and section 234D of the Act.” 4. The revenue has taken the following grounds: “1. Disallowance of reinsurance premium paid/payable to non-resident reinsurance. 2. Disallowance ... recompute the interest U/s 234A, if any, in accordance with law. Accordingly, this ground is allowed for statistical purposes. The levy of interest under section 234B & 234D are consequential in nature and shall be recomputed, if required, in accordance with the outcome of the assessment. Hence, Ground

Tata Aig General Insurance Company Limited, Mumbai vs. Assistant Commissioner of Income-Tax-8(3)(1), Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

facts and circumstances of the case and in law, erred in confirming the action of the learned AO in levying interest under section 234B and section 234D of the Act.” 4. The revenue has taken the following grounds: “1. Disallowance of reinsurance premium paid/payable to non-resident reinsurance. 2. Disallowance ... recompute the interest U/s 234A, if any, in accordance with law. Accordingly, this ground is allowed for statistical purposes. The levy of interest under section 234B & 234D are consequential in nature and shall be recomputed, if required, in accordance with the outcome of the assessment. Hence, Ground

Tata Aig General Insurance Company Limited (Tagic), Mumbai vs. Assessment Unit, Income-Tax Department

ITA 1432/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

facts and circumstances of the case and in law, erred in confirming the action of the learned AO in levying interest under section 234B and section 234D of the Act.” ITA No.2403/Mum/2024 (Revenue's appeal, AY 2018-19) 4. The revenue has taken the following grounds: “1. Disallowance of reinsurance

Amit Satpathy, Mumbai vs. ITO-42(2)(1), Mumbai

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

ITA 5930/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailamit Satpathy, Flat No.404, Tower A, Imperial Heights, Oshirwara, Goregaon (West) ……………. Appellant Mumbai – 400104 Pan: Arrps8419D V/S Deputy Commissioner Of Income Tax, Central Processing Centre, Assistant Director Of Income Tax, …………….Respondent Central Processing Centre, Income Tax Department, Bengaluru - 560500

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 234BSection 250Section 90(2)

case and in law, the Ld. CIT (A) has erred in upholding the action of the Ld. AO in levying additional interest under section 234B and 234C of the Act. 1.6 Any consequential relief, to which the appellant may be entitled under the law in pursuance of the aforesaid grounds ... view of the submissions of the learned AR. 9. Ground No. 1.5, raised in assessee’s appeal, pertains to the levy of interest under sections 234B and 234C of the Act, which is consequential in nature. Therefore, this ground needs no separate adjudication. 10. In the result, the appeal

Owens Corning (Singapore) Pte Ltd, Mumbai vs. The DCIT (Int Tax) Circle-3(2)(2), Mumbai

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

ITA 5161/MUM/2025[2023-24]Status: DisposedITAT Mumbai26 Feb 2026AY 2023-24

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2023-24 Owens Corning (Singapore) Deputy Commissioner Of Pte Ltd., Income Tax (International Tax), C/O. Owens Corning (India) Vs. Circle-3(2)(2), Pvt. Limited, 6Th Floor, 7Th Floor, Alpha Building, Kautilya Bhavan, Hiranandani Gardens, Bandra Kurla Complex, Powai, Mumbai-400051. Maharashtra-400076. Pan : Aabco5666L (Appellant) (Respondent) For Assessee : Shri Sandeep Bhalla For Revenue : Shri Krishna Kumar, Sr.Dr Date Of Hearing : 02-12-2025 Date Of Pronouncement : 26-02-2026 O R D E R Per Vikram Singh Yadav, A.M : The Assessee Has Filed The Present Appeal Against The Final Assessment Order Dated 10-07-2025, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 („The Act‟), Pursuant To The Directions Issued By The Learned Dispute Resolution Panel-2, Mumbai, ("Ld.Drp"), Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Sandeep BhallaFor Respondent: Shri Krishna Kumar, Sr.DR
Section 115ASection 142(1)Section 143(2)Section 143(3)Section 234Section 234BSection 9(1)(vii)Section 90(2)

erroneous and illegal. 2.3 The Appellant submits that the AO be directed to re-compute the tax liability accordingly. 3.0 Re.: Levy of interest under section 234B of the Income-tax Act, 1961: 3.1 The AO has erred in levying interest of INR 19,93,820 under section 234B ... this regard is misconceived, incorrect, erroneous and illegal. 3.3 The Appellant submits that the AO be directed to delete the interest under section 234B so levied on it and to re-compute its tax liability accordingly.” 3 2. The issue under consideration pertains to the taxability of the fabrication charges

Ramesh Amratlal Brahmbhatt, Mumbai vs. ITO Ward 34(3)(2), Mumbai

In the result, the reassessment order dated 20

ITA 9067/MUM/2025[2014-15]Status: DisposedITAT Mumbai25 Feb 2026AY 2014-15

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarramesh Amratlal Ito Ward 34(3)(2), Brahmbhatt Kautilya Bhavan, 43 Rajnigandha, Vs. Bandra Kurla Gulmohar Cross Road No. Complex, Mumbai – 11, J V P D Scheme, 400 051 Juhu, Mumbai-400 049 Pan/Gir No. Aabpb7235R (Applicant) (Respondent) Assessee By Shri K. Gopal & Ms. Neha Paranjpe, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 25.02.2026

Section 10(38)Section 144BSection 147Section 148Section 149Section 151ASection 68

justified and the same may be deleted. 4 Ramesh Amratlal Brahmbhatt 10. The Appellant denies the liability to pay the interest under section 234B and 234C of the Act. 11. The Appellant seeks leave to add, alter and amend the above grounds whenever required. Facts in Brief 3. The assessee ... relating to the addition under section 68 are rendered academic and do not require adjudication. 26. Ground No. 10 relating to levy of interest under sections 234B and 234C is consequential in nature and Ground No. 11 is general in nature and therefore require no separate adjudication

Anupama Infotech Provate Limited, Mayurbhanj vs. Income Tax Officer, Ward-1, Baripada

In the result, the appeal filed by the Assessee is partly allowed for statistical purposes

ITA 542/CTK/2025[2024-25]Status: DisposedITAT Cuttack24 Feb 2026AY 2024-25

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 139(1)Section 143(1)Section 154Section 234BSection 250

Appellant Company and confirming the error made by Learned DDIT, CPC who has erred on facts and in law in imposing interest under section 234B of RS.86,940/ and 234C of RS.31,362/ which is not chargeable in the instant case. 4 The above grounds of appeal will be argued

Nitesh Agarwal, Agra vs. Income Tax Officer-2(1)(3), Agra

ITA 501/AGR/2025[2012-13]Status: DisposedITAT Agra20 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman, Accoutant Member Nitesh Agarwal Vs Income Tax 29/81, Lakshmi Palace, Officer-2(1) (3), Namakkimandi, Agra- Agra 282003 Pan No Abnpa2197G Appellant Respondent

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 148Section 178Section 234ASection 234BSection 250(6)

fact of the case. BECAUSE, assessee denies its liability against Interest charged under section 234A based on incorrect assumption of facts and Interest under section 234B and 234C is incorrectly charged. The ‘appellant’ craves leave to add, alter or vary the grounds of appeal before or at the time

Dentsu Aegis Network India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(1), Mumbai

ITA 6124/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: Shri Ketan Ved &For Respondent: Shri Annavaran Kosuri
Section 115JSection 143(3)Section 14ASection 234Section 234BSection 234CSection 270A

fact that the Appellant does not own any immovable property and hence could not earn rent income in respect of house property. 3. Interest under section 234B of the Act 3.1 On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred

Franklin Templeton International Services (India) P.Ltd, Mumbai vs. DCIT Cir 6(3)(1), Mumbai

ITA 1495/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Feb 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

Section 271(1)(c) of the Act. The Appellant prays that the penalty proceedings be dropped in the matter. Ground 5 - Levy of interest under section 234B of the Act 5.1. On the facts and in the circumstances of the case, the learned AO has erred in charging interest ... Appellant prays that the AO be directed to grant relief in respect of levy of interest under section 234B of the Act, in consequence to relief granted in respect of the aforesaid grounds of appeal. Ground 6- Levy of interest under section 234D of the Act 6.1. On the facts

Franklin Templeton International Services (India) P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, appeals filed by the assessee stands partly allowed

ITA 2047/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Feb 2026AY 2009-10

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

Section 271(1)(c) of the Act. The Appellant prays that the penalty proceedings be dropped in the matter. Ground 5 - Levy of interest under section 234B of the Act 5.1. On the facts and in the circumstances of the case, the learned AO has erred in charging interest ... Appellant prays that the AO be directed to grant relief in respect of levy of interest under section 234B of the Act, in consequence to relief granted in respect of the aforesaid grounds of appeal. Ground 6- Levy of interest under section 234D of the Act 5 ITA No.2047/Mum/2014

Shree Badshah Yadav Charitable Trust, Mainpuri vs. Income Tax Officer, Ward-4(2)(5), Mainpuri

ITA 607/AGR/2025[2017-18]Status: DisposedITAT Agra18 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Shree Badshah Yadav Charitable Vs. Income Tax Officer, Trust Campus S. K. Scientific Ward -4(2)(5), Public Inter College Karhal, Mainpuri Manipuri Pan : Aaots3631B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

Section 10Section 115BSection 12ASection 144Section 234BSection 251(1)(a)Section 69A

levy is contrary to law. 4. BECAUSE, the authorities below erred in law and on facts in charging and sustaining the levy of interest under section 234B of the Act, inasmuch as the substantive addition itself is unsustainable, and further, the Appellant being an educational institution eligible for exemption under

Vimla Devi Bhattar, Phalodi vs. ITO, Ward, Phalodi

In the result, the appeal of the assessee is allowed

ITA 809/JODH/2024[2017-18]Status: DisposedITAT Jodhpur17 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevimla Devi Bhattar Ito, Ward E-51, Industrial Area Khichan Phalodi - 342301 (Phalodi) Jodhpur - 342301 Pan No. Amjpb 6652 J Assessee By Shri Kapil Hirani, Advocate (Virtual) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.:

Section 115BSection 143(3)Section 234BSection 69A

Appellant denies liability to be assessed to tax under section 115BBE as charged. 8. The appellant denies liability to be assessed to interest under section 234B, 234C and 234D of the Act as charged. Without prejudice, the levy of interest is unjustified, unwarranted and excessive. 9. The Appellant craves leave

Asst. Director of It (Exemp)-II, Hyderabad vs. Action for Welfare and Awakening in Rural Environment (Aware), Hyderabad

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

ITA 709/HYD/2012[1995-96]Status: DisposedITAT Hyderabad13 Feb 2026AY 1995-96

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Ms. U. Mini Chandran, CIT-DR
Section 11Section 11(2)Section 11(3)Section 143(3)Section 147

require independent adjudication at this stage. 26. Under ground No. 3 of the C.O., the SSC has objected to the levy of interest under section 234B of the Act by the Ld. AO. On perusal of the provisions of section 234B of the Act, we find that the levy ... interest under the said section is mandatory and consequential in nature. Once the conditions prescribed under the statute are satisfied, the charging of interest under section 234B follows as a matter of law and does not require any separate adjudication on merits. Accordingly, ground No. 3 raised by the assessee

Unilever India Exports Limited, Mumbai vs. Deputy Commissioner of Income-Tax Central Circle - 5(2), Mumbai

In the result, both the appeals of the assessee for Assessment Years 2015–16 and 2016–17 are allowed

ITA 4157/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Feb 2026AY 2016-17

Bench: Shri Amit Shukla& Shri Makarand Vasant Mahadeokar & Unilever India Dcit Central Exports Limited, Circle-5(2), Unilever House, B. D. Vs. Room No. 427, 4Th Sawant Marg, Floor, Kautilya Chakala, Andheri Bhawan, C-41 To C- East, Sahar P & T 43, G Block, Bandra Colony, S. O. Kurla Complex, Mumbai-400 099 Bandra (East), Mumbai- 400 051. Pan/Gir No. Aaaci0991D (Applicant) (Respondent) Assessee By Ms. Karishma Phatarphekara/W Shri Harsh Shah & Shri Shreyas Sardesai, Ld. Ars Revenue By Shri Pankaj Kumar, Ld. Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 12.02.2026

Section 143(3)Section 144C(13)Section 144C(5)Section 254

furnished by the Appellant and further erred in working out the segmental profit and loss account based on various assumptions and incorrect calculations. Interest under section 234B and 234D: 8. Whether on the facts and in the circumstances of the case and in law, the learned AO has erred ... levying interest under section 234B and section 234D of the Act. Initiation of penalty under section 270A: 9. Whether on the facts and in the circumstances of the case and in law, the learned AO has erred in initiating penalty proceedings under section 274 read with section

Unilever India Exports Limited, Mumbai vs. Deputy Commissioner of Income-Tax Central Circle - 5(2), Mumbai

In the result, both the appeals of the assessee for

ITA 4156/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Feb 2026AY 2015-16

Bench: Shri Amit Shukla& Shri Makarand Vasant Mahadeokar

Section 143(3)Section 144C(13)Section 144C(5)Section 254

segmental profit and loss account based on various assumptions and incorrect calculations. 7 ITA No. 4156 & 4157/Mum/2025 Unilever India Exports Limited Interest under section 234B and 234D: 8. Whether on the facts and in the circumstances of the case and in law, the learned AO has erred in levying interest ... final assessment order dated 25 April 2025 where the total income of the Appellant is determined as Rs. 345,89,08,080? Interest under section 234B and 234D: 9. Whether on the facts and in the circumstances of the case and in law, the learned AO has erred in computing

ACIT, Circle-7(1), Delhi vs. Eberspaecher Suetrak Bus Climate Control Systems India Private Limited, Delhi

Appeal is dismissed as premature

ITA 3665/DEL/2025[2014-15]Status: DisposedITAT Delhi12 Feb 2026AY 2014-15

Bench: Shri.Rifaur Rahman & Shri Vimal Kumar

Section 133(6)Section 142(1)Section 143(2)Section 144Section 68

appeal the appellant has challenged the interest charged under section 234B of Income Tax Act, the appellant has contended that the levy of interest under section 234B is against the provisions of section 234B(3) of the Income Tax Act. 5.13.1 The charging of interest u/s 234B of Income