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“Section 234(24)”

Section References (mined)Section 234Section 234(24)2 judgments

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

case of Brij Lal (Supra), the things were required to be clarified and that is why the legislature came out with section 234(24) of the IT Act, which requires payment of interest on the additional amount determined by the Settlement Commission which exceeds the disclosure under Section 245C

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

case of Brij Lal (Supra), the things were required to be clarified and that is why the legislature came out with section 234(24) of the IT Act, which requires payment of interest on the additional amount determined by the Settlement Commission which exceeds the disclosure under Section 245C

Section 234(24) — 2 judgments | BharatTax | BharatTax