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    <title>Interest Levied Incorrectly by AO on Reversed TDS Provision, Despite Subsequent Actual Claims Deduction.</title>
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    <description>TDS - reversal of provision made - later TDS deducted on actual basis - C AO was also not correct in levying interest up to the date of order while accepting that the amounts provided were reversed in later year and TDS was made on actual claims made in that year. - AT</description>
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      <description>TDS - reversal of provision made - later TDS deducted on actual basis - C AO was also not correct in levying interest up to the date of order while accepting that the amounts provided were reversed in later year and TDS was made on actual claims made in that year. - AT</description>
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