Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 201 - HC - Income TaxTDS - on salary payments at the average tax as per provisions of Section 192 (1) of the I.T.Act - interest charges under Section 201 (1A) - Held that: - Sub-Section 3, says that, if there is a failure to deduct in a financial year, the same can be deducted by way of adjustment during the financial year - Section 201 (1A) applies only when during the financial year whole or any part of the tax deductible has not been deducted - Answer in favor of assessee - Appeal is dismissed
|