https://www.taxtmi.com/caselaws?id=68158 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, directing the Assessing Officer to grant interest on the entire TDS amount of Rs. 19,205 for the assessment year 1986-87. The Tribunal held that TDS should be treated as a sum paid in pursuance of any order of assessment under section 244(1A) of the IT Act, 1961, similar to advance tax, based on the interpretation that both are governed by the same provisions. This decision clarified the treatment of TDS for interest calculation purposes, affirming the CIT(A)'s order and providing clarity on the issue. en-us Mon, 19 Jun 1995 00:00:00 +0530 Thu, 17 Mar 2011 13:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68158 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, directing the Assessing Officer to grant interest on the entire TDS amount of Rs. 19,205 for the assessment year 1986-87. The Tribunal held that TDS should be treated as a sum paid in pursuance of any order of assessment under section 244(1A) of the IT Act, 1961, similar to advance tax, based on the interpretation that both are governed by the same provisions. This decision clarified the treatment of TDS for interest calculation purposes, affirming the CIT(A)'s order and providing clarity on the issue. Case-Laws Income Tax Mon, 19 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68158