Interest u/s 234A not leviable when return filed within due date specified u/s 139(1)

Eurofins IT Solutions India Pvt. Ltd. Vs DCIT (ITAT Bangalore)

ITAT Bangalore held that interest under section 234A cannot be levied when the return of income is filed within the time stipulated in section 139(1) of the Income Tax Act.

Facts-

Other than inclusion/ exclusion of comparable, the assessee has contested levy of interest under section 234A and 234B of the Income Tax Act. It is alleged by the assessee that AO h

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