https://www.taxtmi.com/caselaws?id=68327 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to cancel the TDS demand and interest charged under sections 194C, 201(1A). It was found that the certificates issued under section 197 were valid for the entire financial year, and the payments made by the assessee fell within the authorized limits, thus absolving the assessee of any default in tax deduction. en-us Mon, 18 Apr 2005 00:00:00 +0530 Tue, 29 Mar 2011 12:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68327 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to cancel the TDS demand and interest charged under sections 194C, 201(1A). It was found that the certificates issued under section 197 were valid for the entire financial year, and the payments made by the assessee fell within the authorized limits, thus absolving the assessee of any default in tax deduction. Case-Laws Income Tax Mon, 18 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68327