https://www.taxtmi.com/caselaws?id=77121 Where tax was deductible at source on payments to a non-resident and the payer failed to deduct/pay within time but subsequently discharged the tax along with interest under s. 201(1A), the assessee cannot be fastened with further interest under ss. 234A, 234B or 234C. The HC held that the TDS regime in Ch. XVII-B is a tentative collection mechanism and the Act separately allocates interest liability: s. 201(1A) targets the deductor's default, while ss. 234A-234C impose interest on an assessee for its own return/advance tax defaults; once the deductor has paid tax and s. 201(1A) interest, no additional interest is recoverable, consistent with SC precedent. Revenue appeals were dismissed. en-us Thu, 15 Oct 2009 00:00:00 +0530 Sat, 10 Jan 2026 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77121 Where tax was deductible at source on payments to a non-resident and the payer failed to deduct/pay within time but subsequently discharged the tax along with interest under s. 201(1A), the assessee cannot be fastened with further interest under ss. 234A, 234B or 234C. The HC held that the TDS regime in Ch. XVII-B is a tentative collection mechanism and the Act separately allocates interest liability: s. 201(1A) targets the deductor's default, while ss. 234A-234C impose interest on an assessee for its own return/advance tax defaults; once the deductor has paid tax and s. 201(1A) interest, no additional interest is recoverable, consistent with SC precedent. Revenue appeals were dismissed. Case-Laws Income Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77121