1983 (9) TMI 74 - MADRAS HIGH COURT

Extract:
....... be avoided. In this case, therefore, the Tribunal appears to be right in holding that in terms of s. 215 interest could not be levied on the assessee on the tax which is deductible at source. We answer the said questions referred to us in the affirmative and against the Revenue. The Revenue will pay the costs of the assessee. Counsels fee Rs. 500.