DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

disallowance, is not warranted. Notwithstanding the above, the Learned AO has erred in calculating interest under Section 201(1A) as Rs. 4,436,352 instead of Rs. 4,380,879. Interest levied under section 201(1A) of the Act for the intermittent period between the period of accounting and date of actual payment of TDS - Rs. 3

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai