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2012 (3) TMI 194 - HC - Income TaxInterest for delay in deposit of TDS – Rule 30 of the Income Tax Rules obliges such person, if it is the Government, to deposit the deducted amount on the same date of payment - appellant being state government contested that it can not be treated as person and as such has no obligation to pay such interest – Held that:- Since it is a dispute between two Governments, it would be appropriate to sort out the same by the Governments instead of sorting it through Courts. Accordingly, appellant is directed to place the dispute highlighted above before the Secretary Finance of the Central Government. ITO is directed to not to take any step to recover the assessed interest.
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