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2019 (10) TMI 189 - AT - Income TaxPeriod of computation of interest u/s. 201(1A) - addition u/s 40(a)(ia) - short deduction of TDS - Contention of the Ld. AR is that the Supreme Court in the case of Hindusthan Coca-Cola Beverages Pvt. Ltd. vs. CIT [2007 (8) TMI 12 - SUPREME COURT] held that interest u/s. 201(1A) of the Act is to be charged till the date of payment of tax by deductee-assessee - HELD THAT:- In the present case, the Assessing Officer has to consider the short deduction of TDS and thereafter, he shall charge interest u/s. 201(1A) of the Act from the date of deductible tax till the date on which the deductee-assessee paid the tax on its total income. With this observation, we remit this issue to the file of the Assessing Officer to re-compute the interest u/s. 201(1A) of the Act.
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