FRANKLIN TEMPLETON INTERNATIONAL SERVICES (INDIA) P.LTD,MUMBAI vs. DCIT CIR 6(3)(1), MUMBAI

c)\nof the Act.\nThe Appellant prays that the penalty proceedings be dropped in\nthe matter.\nGround 3 - Levy of interest under section 234B of the Act - The\nsaid ground is consequential in nature\n3.1. On the facts and in the circumstances of the case, the learned AO\nhas erred in charging interest of Rs. 1,49,70,496.\nThe

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()