DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 164/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
TDS That taxes due have been paid by the deductee- assessee. However, this will not alter the liability to charge interest under section 201(1A) till the date of payment of taxes by the deductee-assessee or the liability for penalty under section 271C
