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2023 (5) TMI 411 - ITAT NEW DELHILevy of interest on delay in deposit of TDS - HELD THAT:- When the payments have been electronically made on 07.07.2020 which is the due dates and the money has flown from the bank account of the assessee it should not make any difference when the same has been shown to be credited to the Governments account. This is evident from the bank statement. We are of the view that the assessee has deposited tax on or before the due date, therefore, the AO is directed to delete the impugned addition. Decided in favour of assessee.
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