No interest can be charged u/s 201(1A) when there is no tax liability

1. Payment made for Purchase of Property from Non -Resident to the GPA holder who is an agent of non-resident and to the Housing Finance Company for Non-Resident, is liable for deduction of TDS under section 195 of the Income Tax Act, 1961

2. Ground Nos.1 & 7 are general in nature and do not require specific adjudication. Ground No.4 is related to the contention of the assessee that the payment made to the GPA holder who is an agent of non-resident and the payments made to the Dewan Housing, is not liab

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