COMMNR.INCOME TAX vs. PIYUSH KU GUPTA
ITA/123/2005HC Orissa02 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 194Section 201Section 260ASection 271C
10. As regards interest levied under Section 201(1A) of the Act was
concerned, the Assessee submitted before the ITAT that with AAI
having paid taxes on the income by way of royalty, there was no
question for levy of interest for the alleged default of non-deduction of
tax at source.
11. The Assessee’s appeals were allowed
