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2016 (6) TMI 966 - HC - Income TaxInterest charged u/s 201(1A) - non tds on port services - Tribunal cancelled interest levy - Held that:- Though assessee had not deducted tax from the amount payable to the contractor, the contractor had already paid the tax. It was held that if the person on whose behalf tax was to be deducted at source had paid such tax and that too at the time when it had become due, it would not be proper on the part of the Revenue to levy interest under section 201(1A) of the Act. See CIT vs. Rishikesh Apartments Cooperative Housing Society Ltd [2001 (6) TMI 17 - GUJARAT High Court] - Decided in favour of assessee
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