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Companies which are liable to tax u/s. 115JB have to pay interest u/s. 234B/234C
Case Law Details
- Case Name
- Govind Properties Pvt. Ltd. Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- ITAT Mumbai
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Issue is covered by the decision of Hon’ble Supreme Court in the case of JCIT Vs Rolta India Ltd. 330 ITR 470 wherein it has been held that in case of company which are liable to tax u/s. 115JB / minimum alternative tax , have to pay interest u/s. 234B/234C of the Act.
INCOME TAX APPELLATE TRIBUNAL, MUMBAI
ITA No. 6665/Mum/2010 – Assessment Year-2007-08
Govind Properties Pvt. Ltd. Vs. ACIT
Date of pronouncement: 23.05.2012
O R D E R
PER N.K. BILLAIYA (AM):
The present appeal filed by the assessee is directed against the order of Ld. CIT(A)-4, Mumbai dt. 14.7.2010 for assessment y...
