Held, that no interest under section 234B of the Act was leviable, for the year under consideration. (AY. 2011-12)
Global Hospitality Licensing Co. Sarl v. Dy. CIT (IT) (2022)97 ITR 57 (SN) (Mum) (Trib)
S. 234B : Interest-Advance tax-Not liable to interest [S. 234A]