https://www.taxtmi.com/caselaws?id=378518 The Tribunal partially allowed the appeal in ITA No. 318/Hyd/2018 concerning the condonation of delay in filing appeals by Revenue and the assessee's appeal related to TDS on payments to NECL and NUTPL. The CIT(A)'s decision was upheld regarding the demand under Section 201(1) but accepted evidence for the payment to NUTPL, deleting the TDS demand and interest. The Tribunal directed the Assessing Officer to calculate interest under Section 201(1A) only until NECL's income tax return filing date. The appeals in other related cases were remitted for further verification. en-us Fri, 12 Apr 2019 00:00:00 +0530 Wed, 17 Apr 2019 16:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378518 The Tribunal partially allowed the appeal in ITA No. 318/Hyd/2018 concerning the condonation of delay in filing appeals by Revenue and the assessee's appeal related to TDS on payments to NECL and NUTPL. The CIT(A)'s decision was upheld regarding the demand under Section 201(1) but accepted evidence for the payment to NUTPL, deleting the TDS demand and interest. The Tribunal directed the Assessing Officer to calculate interest under Section 201(1A) only until NECL's income tax return filing date. The appeals in other related cases were remitted for further verification. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378518