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TMI Blog2009 (7) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... efault under Section 201(1) and also liable for interest under Section 201(1)(A) of the Act – ITAT setaside the demand of TDS by following the decision in the matter of CIT Vs. Adidas Marketing P.Ltd [2008 TMI - 3391 - DELHI HIGH COURT] but confirmed the interest u/s 201(1)(A) – Held that interest is payable from the due date of liability of TDS to due date of filing of return by AAI. - 891/08 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of the verification proceedings, it was found that the assessee in the year under consideration had made payments to Airport Authority of India (AAI) in respect of space rent, rent for office space, parking charges etc at various airports all over India on which no tax was deducted at source. The Assessing Officer held the assessee was liable to deduct TDS and since TDS was not deducted, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We note that ITAT has followed the decision of this court in CIT Vs. Adidas Marketing P.Ltd. in which decision this court held that the assessee who was obliged to but had not deducted tax at source, would not have asked to pay the same where the deductee had paid tax on the amount received by him as his income. The ITAT further noted that since the deductee is a Government of India undertakin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Airport Authority of India. The ITAT in our opinion has rightly held that since Airport Authority of India is a Government undertaking, the taxes may be presumed to have been paid lastly by the due date of filing of the return of income and, therefore, the liability of the assessee to pay interest on the amount which was to be deducted as TDS ends with the due date of filing of the return by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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