Tribunal directed the AO to recompute interest liability after reducing amount of tax deductible at source on source on income earned. (AY. 2009-10)
Ashwin S. Mehta v. ACIT (2019) 70 ITR 234 (Mum.)(Trib.)
S. 234B : Interest-Advance tax–Notified person–Assets attached- Assessing Officer is directed to recompute interest liability after reducing amount of tax deductible at source on source on income earned. [S. 234C]