https://www.taxtmi.com/caselaws?id=184623 The appeals under Section 260A of the IT Act, concerning tax deduction at source, interest under Section 201(1A), and penalty proceedings for various assessment years, were dismissed. The tribunal clarified that interest under Section 201(1A) is only applicable until the actual payment of tax, absolving the assessed once the deductee pays. The issue of penalty proceedings post-tax payment was not addressed, leading to the dismissal of the appeals as no new legal questions were raised. en-us Fri, 06 Oct 2006 00:00:00 +0530 Thu, 14 Jul 2016 15:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184623 The appeals under Section 260A of the IT Act, concerning tax deduction at source, interest under Section 201(1A), and penalty proceedings for various assessment years, were dismissed. The tribunal clarified that interest under Section 201(1A) is only applicable until the actual payment of tax, absolving the assessed once the deductee pays. The issue of penalty proceedings post-tax payment was not addressed, leading to the dismissal of the appeals as no new legal questions were raised. Case-Laws Income Tax Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184623