Interest Waiver Approved for One-Day TDS Delay Due to Bank Error u/s 201.

waiver of Interest charged u/s 201 - delay in deposit of TDS - One day delay in debiting the amount from the Assessee’s bank account - delay in deposit of TDS caused by negligence on the part of the Bank - the interests levied by the Revenue authorities are deserves to be waived off - AT .....

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