Interest u/s 201(1A) not leviable when TDS was not required to be deducted

Special Tahsildar Land Acquisition (General) Vs Government of India (Kerala High Court) Kerala High Court held that where there is no liability to deduct TDS, the mere fact that TDS was so deducted and paid to the Income Tax Department belatedly, cannot give rise to a claim for interest under sub-section (1A) of Section 201 of the Income Tax Act. Facts- The Special Tahsildar Land Acquisition (General), Malappuram has filed this writ petition being aggrieved by the demand for payment of interest u/s. 201(1A) of the Income Tax Act, on account of delayed remittance of TDS deducted from compensati...