https://www.taxtmi.com/caselaws?id=64605 The Tribunal partly allowed the appeal of the assessee in a tax case. It upheld the rectification order creating an additional demand of Rs. 3,07,312, directed the AO to allow credit for the seized amount from the date of the regular assessment's completion, and ruled that no interest is chargeable under section 217 on the TDS amount of Rs. 1,97,140. However, the claim for interest on the seized amount for the period it was retained by the Department was dismissed. en-us Fri, 26 Mar 1999 00:00:00 +0530 Tue, 08 Feb 2011 18:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64605 The Tribunal partly allowed the appeal of the assessee in a tax case. It upheld the rectification order creating an additional demand of Rs. 3,07,312, directed the AO to allow credit for the seized amount from the date of the regular assessment's completion, and ruled that no interest is chargeable under section 217 on the TDS amount of Rs. 1,97,140. However, the claim for interest on the seized amount for the period it was retained by the Department was dismissed. Case-Laws Income Tax Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64605