Demand u/s 201(1) with interest u/s 201(1A) - non deduction of ...

Case Laws Income Tax

February 23, 2023

Demand u/s 201(1) with interest u/s 201(1A) - non deduction of TDS on the interest paid to HUDCO - minor delay in submitting the declaration that the payee (HUDCO) has paid tax on such interest - When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere minor delay in filing the said declaration would not defeat the very claim. - AT

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Demand u/s 201(1) with interest u/s 201(1A) - non deduction of ...

Case Laws Income Tax

February 23, 2023

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