Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 268 - ITAT JAIPUR-BExtract: .......ement of TDS under s. 194, the assessee company cannot be treated as assessee in default under s. 201 of the Act. Therefore, no interest under s. 201(1A) can be charged and thus the levy of interest deserves to be quashed. Thus, ground No. 3 of the assessee is allowed. 9. In the result, the appeal of the assessee in ITA No. 1328/Jp/2008 is allowed.
|