https://www.taxtmi.com/caselaws?id=70889 The Tribunal set aside the CIT(A)'s order levying interest under s. 201(1A) as the assessee, engaged in the liquor business, did not have any liability to pay TDS under s. 201(1A) since no tax was deducted at the source. The Tribunal clarified that s. 201(1A) applies to cases of failure to deduct or pay after deduction, which was not applicable in this case. Therefore, the appeal of the assessee was allowed, and the interest under s. 201(1A) was not upheld. en-us Fri, 30 Oct 1998 00:00:00 +0530 Tue, 19 Apr 2011 18:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70889 The Tribunal set aside the CIT(A)'s order levying interest under s. 201(1A) as the assessee, engaged in the liquor business, did not have any liability to pay TDS under s. 201(1A) since no tax was deducted at the source. The Tribunal clarified that s. 201(1A) applies to cases of failure to deduct or pay after deduction, which was not applicable in this case. Therefore, the appeal of the assessee was allowed, and the interest under s. 201(1A) was not upheld. Case-Laws Income Tax Fri, 30 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70889