2019 (2) TMI 1338 - SCH - Income Tax

Default u/s 201(1) - failure to deduct TDS - liability to pay interest u/s 201(1A) if the payee of such amounts has files a nil return or a return showing a loss - HELD THAT - Leave granted.

Summary

The Supreme Court of India granted leave in the case. The citation is 2019 (2) TMI 1338 - SC. Justices were Mr. Rohinton Fali Nariman and Mr. Vineet Saran. Counsels for petitioner(s) were Mr. Deepak Agarwal, Mr. Siddharth Mittal, and Mr. Parbhat Kumar. Counsels for respondent(s) were Mr. Sanjay Jain, Mr. Arijit Prasad, Mrs. N. Annapoorani, Mrs. Anil Katiyar, Mr. Chandan Kumar Mandal, and Ms. Suj