https://www.taxtmi.com/caselaws?id=122815 The Tribunal allowed the appeals filed by the assessee, concluding that the assessee was not liable to deduct tax at source under section 201(1) and was not liable for interest under section 201(1A). The orders passed by the lower authorities were set aside, and the payments made by the assessee were deemed compliant with the certificates issued under section 197. en-us Fri, 28 Aug 2009 00:00:00 +0530 Thu, 12 Oct 2023 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122815 The Tribunal allowed the appeals filed by the assessee, concluding that the assessee was not liable to deduct tax at source under section 201(1) and was not liable for interest under section 201(1A). The orders passed by the lower authorities were set aside, and the payments made by the assessee were deemed compliant with the certificates issued under section 197. Case-Laws Income Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122815