Tribunal held that the assessee was liable to pay interest under section 234B on the incremental income pursuant to the advanced pricing agreement. (AY. 2013-14)
IBM India Pvt. Ltd. v. ACIT (2020) 83 ITR 24 (Bang.)(Trib.)
S. 234B : Interest-Advance tax-Incremental income pursuant to Advanced Pricing Agreement-Liable to pay interest.