https://www.taxtmi.com/caselaws?id=257288 The appeal against the CIT(A)'s dismissal of the appeal regarding non-payment of TDS and low deduction of tax at source was upheld. The assessee was held in default under sections 201(1) and 201(1A) of the Income Tax Act for the assessment year 2009-10. The judgment in Hindustan Coca Cola Beverages (P) Ltd. was applied, stating that if the payee has paid tax on the income with short deduction of tax at source, the tax cannot be recovered from the tax deductor. The matter was remanded to the Assessing Officer for further verification. Interest under section 201(1A) was to be charged until the payee paid the tax, even if no longer in default under section 201(1). The appeal was allowed for statistical purposes. en-us Wed, 09 Apr 2014 00:00:00 +0530 Mon, 09 Mar 2015 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257288 The appeal against the CIT(A)'s dismissal of the appeal regarding non-payment of TDS and low deduction of tax at source was upheld. The assessee was held in default under sections 201(1) and 201(1A) of the Income Tax Act for the assessment year 2009-10. The judgment in Hindustan Coca Cola Beverages (P) Ltd. was applied, stating that if the payee has paid tax on the income with short deduction of tax at source, the tax cannot be recovered from the tax deductor. The matter was remanded to the Assessing Officer for further verification. Interest under section 201(1A) was to be charged until the payee paid the tax, even if no longer in default under section 201(1). The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257288