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In the result, appeals of the assessee are dismissed
Bench: Shri. B. R. Baskaran & Shri Amit Shukla
5. The ld. CIT(A) has held that the Assessing Officer was correct in calculating the interest as per the provisions of section 201(1A) of the I.T. Act. 6. We have heard both the parties and perused the material placed on record. It is an undisputed fact that the deductee has fulfilled the tax liability of payment made