Case Law Details
Case Name : State Bank of Mysore Vs Income-tax Officer (TDS) (ITAT Panaji)
Related Assessment Year : 2011–12, 2012–13, 2013–14, 2014–15
Courts :
All ITAT ITAT Panaji
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In respect of TDS not deducted by Assesee on Interest Income of Trust which was disclosed in his return of Income by deductee Trust and on which taxes alongwith interest been paid by deductee trust it was held by ITAT that In respect of levy of interest under Section 201(1A) of the Act the interest is to be computed for the period from the date from which the tax was deductable to the date of filing of the return by the deductee (VTU). This is because once any income is liable for TDS then in the hands of the deductee no interest under Section 234A, 23 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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