Case Law Details
Case Name : Shiv Shipping And Logistics Vs Income Tax Settlment Commission Addl. Bench II (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 6290 of 2021
Date of Judgement/Order : 01/02/2023
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Shiv Shipping And Logistics Vs Income Tax Settlment Commission (Gujarat High Court)
Gujarat High Court held that interest under section 234B(2A) of the Income Tax Act is payable only on the balance additional tax payable after allowing credit of prepaid tax.
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