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    <title>2018 (9) TMI 531 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the Assessee&#039;s appeal, emphasizing the mandatory nature of interest u/s 201(1A) for delayed tax remittance. The Tribunal directed the AO to recompute the interest up to the date of actual tax remittance by deductees, highlighting the importance of complying with TDS obligations and specific interest calculation under the Income Tax Act.</description>
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      <description>The Tribunal partly allowed the Assessee&#039;s appeal, emphasizing the mandatory nature of interest u/s 201(1A) for delayed tax remittance. The Tribunal directed the AO to recompute the interest up to the date of actual tax remittance by deductees, highlighting the importance of complying with TDS obligations and specific interest calculation under the Income Tax Act.</description>
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