TMI BlogLevy of interest u/s 234A, 234B and 234C - Disallowance of TDS credit deducted by ex-employer of the...Levy of interest u/s 234A, 234B and 234C - Disallowance of TDS credit deducted by ex-employer of the appellant - it is seen that for attracting the levy of interest, the calculations necessarily require to be made are to be considered after reducing the TDS deducted in a case like this. Hence, in case the Assessing Officer and the assessee are interpreting the observations/directions in para 8 as a direction to charge interest holding assessee in default, then such an interpretation is contrary ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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