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“Section 45(5)(e)”
Section References (mined)Section 45Section 45(5)(e)2 judgments
The decision most relied on for Section 45(5)(e) is Pawan Kumar v. PCIT (159 Taxmann.com 61), cited in 55 judgments on BharatTax.
Leading authorities on Section 45(5)(e)
Pawan Kumar v. PCIT
159 Taxmann.com 61 · 2024 · ITAT
55
citing judgments
The ITAT distinguishes the case of Pawan Kumar v. PCIT (2024) 159 taxmann.com 61 (Del.-Trib.) in the context of assessing interest on enhanced land acquisition compensation.
2007) 5 SCC 447; Union of India v. Mohindra Supply Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR
1 SCC 633 · 2002 · Reported
12
citing judgments
The levy of interest under Section 234-A of the Income Tax Act is statutory, mandatory, and automatic, meaning it cannot be a question of law that can be raised in appeal. The High Court's jurisdiction under Section 260A is limited to questions of law, and thus, observations on the levy of interest are generally outside its scope.
