https://www.taxtmi.com/caselaws?id=261694 The ITAT upheld the levy of interest under section 201(1A) of the Income Tax Act, emphasizing that the liability remains until the tax is paid by the deductee. The jurisdictional challenge was not entertained as it was not part of the earlier directions. The claim regarding the non-resident's liability under section 115E was rejected, clarifying its inapplicability to the transaction. Despite the non-resident paying the tax, interest under section 201(1A) was upheld. The ITAT dismissed the appeal, confirming the interest levy and rejecting jurisdiction and section 115E claims. en-us Wed, 15 Jul 2015 00:00:00 +0530 Mon, 20 Jul 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261694 The ITAT upheld the levy of interest under section 201(1A) of the Income Tax Act, emphasizing that the liability remains until the tax is paid by the deductee. The jurisdictional challenge was not entertained as it was not part of the earlier directions. The claim regarding the non-resident's liability under section 115E was rejected, clarifying its inapplicability to the transaction. Despite the non-resident paying the tax, interest under section 201(1A) was upheld. The ITAT dismissed the appeal, confirming the interest levy and rejecting jurisdiction and section 115E claims. Case-Laws Income Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261694