M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI
The appeal of the assessee is allowed in the terms indicated as above
ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13
For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205
1-A) of the Act till the date of payment of taxes by the deductee assessee or the liability for penalty under Section 271-C of the Income
-Tax. [ emphasis supplied]
(iii)
W.e.f. 01.07.2012, in a situation where the tax is paid by the deductee, the interest is to be computed up to the date of furnishing of return
