https://www.taxtmi.com/caselaws?id=69028 The Tribunal allowed the Revenue's appeals, upholding the imposition of interest under Section 201(1A) of the Income-tax Act for delayed payment of tax deducted at source. It emphasized that the dates recorded in the books of accounts should be considered as the actual dates of credit, and tax must be paid within two months from those dates as per Rule 30(1)(b)(i) and CBDT Circular No. 288. The Tribunal distinguished the case from previous decisions where delayed crediting was proven, holding in favor of the Revenue in this instance. en-us Thu, 15 Mar 1990 00:00:00 +0530 Mon, 04 Apr 2011 16:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69028 The Tribunal allowed the Revenue's appeals, upholding the imposition of interest under Section 201(1A) of the Income-tax Act for delayed payment of tax deducted at source. It emphasized that the dates recorded in the books of accounts should be considered as the actual dates of credit, and tax must be paid within two months from those dates as per Rule 30(1)(b)(i) and CBDT Circular No. 288. The Tribunal distinguished the case from previous decisions where delayed crediting was proven, holding in favor of the Revenue in this instance. Case-Laws Income Tax Thu, 15 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69028