Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1029 - AT - Income TaxInterest u/s 201(1A) - TDS u/s 194A - rule 119A of the Income Tax Rules - Circular No. 261 dated 8th August 79 - it is clear that there was no fault on behalf of the assessee because the amount was collected by the authorized bank on 7th July 2008 which was the due date for payment of TDS for the month of June 2008 - Held that: the date of payment was deemed to be 4th July, 2008 and not 8th July 2008 i.e. the date on which the authorized bank credited the amount in the account of the Central Government - Decided in the favour of assessee
|