TDS - Levy of interest u/s 234B of the Act – When a duty is cast ...
No Interest u/s 234B if Payer Fails to Deduct Tax at Source; Payee Not Liable for Payer's Duty.
July 2, 2012
Case Laws Income Tax AT
TDS - Levy of interest u/s 234B of the Act – When a duty is cast on the payer to pay the tax at source, on failure, no interest can be imposed on the payee assessee. - AT
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