https://www.taxtmi.com/caselaws?id=331740 The Revenue's appeal was dismissed as the tax demand was below the specified limit of Rs. 10.00 lacs as per CBDT Circular No.21/2015. The assessee's appeals were allowed for statistical purposes, with directions for the AO to re-examine the issues related to TDS violations and contingent payments in accordance with legal provisions and court decisions. The Tribunal emphasized that invoking TDS provisions for defaulting the assessee under Section 201(1) was not permissible if an amount was disallowed under tax provisions, but interest under Section 201(1A) could be charged for the period when TDS was not paid. en-us Tue, 26 Jul 2016 00:00:00 +0530 Thu, 01 Sep 2016 14:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331740 The Revenue's appeal was dismissed as the tax demand was below the specified limit of Rs. 10.00 lacs as per CBDT Circular No.21/2015. The assessee's appeals were allowed for statistical purposes, with directions for the AO to re-examine the issues related to TDS violations and contingent payments in accordance with legal provisions and court decisions. The Tribunal emphasized that invoking TDS provisions for defaulting the assessee under Section 201(1) was not permissible if an amount was disallowed under tax provisions, but interest under Section 201(1A) could be charged for the period when TDS was not paid. Case-Laws Income Tax Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331740