https://www.taxtmi.com/caselaws?id=71257 The Tribunal allowed the revenue's appeals, ruling that interest under section 244A does not apply to TDS amounts not paid to the Central Government. The decision emphasized the statutory requirement to deposit TDS with the Central Government for it to qualify as tax payment, overturning the CIT(A)'s order and supporting the Assessing Officer's denial of interest under section 244A. en-us Wed, 13 Jul 2005 00:00:00 +0530 Fri, 22 Apr 2011 11:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71257 The Tribunal allowed the revenue's appeals, ruling that interest under section 244A does not apply to TDS amounts not paid to the Central Government. The decision emphasized the statutory requirement to deposit TDS with the Central Government for it to qualify as tax payment, overturning the CIT(A)'s order and supporting the Assessing Officer's denial of interest under section 244A. Case-Laws Income Tax Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71257