https://www.taxtmi.com/caselaws?id=18553 The High Court ruled in favor of the assessee, holding that the credit for tax deducted at source should be given for the assessment year relevant to the previous year in which the tax was deducted. The Court found that the decision to withdraw interest originally allowed under section 214 and charge interest under section 215 was not justified. The reference was answered in favor of the assessee, with no order as to costs. en-us Sat, 06 Apr 1996 00:00:00 +0530 Thu, 01 Oct 2009 15:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18553 The High Court ruled in favor of the assessee, holding that the credit for tax deducted at source should be given for the assessment year relevant to the previous year in which the tax was deducted. The Court found that the decision to withdraw interest originally allowed under section 214 and charge interest under section 215 was not justified. The reference was answered in favor of the assessee, with no order as to costs. Case-Laws Income Tax Sat, 06 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18553