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<h1>Firm liable for interest on tax deduction failure; Tribunal rejects individual partner responsibility argument.</h1> The ITAT Bangalore upheld the Assessing Officer's decision to charge interest under section 201(1A) on a firm for not deducting tax at source on interest ... Deduction Of Tax At Source, Interest Other Than Interest On Securities The Appellate Tribunal ITAT Bangalore upheld the decision of the Assessing Officer to charge interest under section 201(1A) on a firm for not deducting tax at source on interest payment, rejecting the firm's argument that partners, as individuals, were responsible for the payment. The Tribunal ruled that the firm, as a separate entity, was obligated to deduct tax at source, and dismissed the appeal. (Case citation: 2001 (2) TMI 263 - ITAT BANGALORE)
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