https://www.taxtmi.com/caselaws?id=186037 The ITAT allowed the appeal for statistical purposes, setting aside the CIT(A)'s order and remitting the matter to the Assessing Officer for further verification. The decision was based on legal precedents, concluding that interest u/s 201(1A) cannot be charged when the deductee has no tax liability. en-us Mon, 15 Sep 2014 00:00:00 +0530 Tue, 06 Sep 2016 13:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186037 The ITAT allowed the appeal for statistical purposes, setting aside the CIT(A)'s order and remitting the matter to the Assessing Officer for further verification. The decision was based on legal precedents, concluding that interest u/s 201(1A) cannot be charged when the deductee has no tax liability. Case-Laws Income Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186037