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2003 (4) TMI 223 - AT - Income Tax
Extract:
.......interest under s. 201(1A). We have found it not expedient to deal with those arguments as we have cancelled the tax/TDS liability against the appellant, hence, the appellant is entitled to consequential relief in respect of interest levied under s. 201(1A). We direct the AO to grant the relief accordingly. In the result all the appeals are allowed.