https://www.taxtmi.com/caselaws?id=14312 The High Court of Karnataka clarified in its judgment that orders relating to the levy of interest under section 201(1A) of the Income-tax Act, 1961 are not appealable, distinguishing them from orders under section 201(1). The court emphasized that the obligation to deduct tax at source arises only upon the conclusion of a valid agreement, rejecting the Revenue's determination for certain assessment years. The court's decision favored the taxpayers, providing guidance on the appealability of such orders and the timing of liability to deduct tax at source under specific circumstances. en-us Fri, 24 Nov 2000 00:00:00 +0530 Sat, 03 Sep 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14312 The High Court of Karnataka clarified in its judgment that orders relating to the levy of interest under section 201(1A) of the Income-tax Act, 1961 are not appealable, distinguishing them from orders under section 201(1). The court emphasized that the obligation to deduct tax at source arises only upon the conclusion of a valid agreement, rejecting the Revenue's determination for certain assessment years. The court's decision favored the taxpayers, providing guidance on the appealability of such orders and the timing of liability to deduct tax at source under specific circumstances. Case-Laws Income Tax Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14312