https://www.taxtmi.com/caselaws?id=405453 The Tribunal upheld the addition of accrued interest on standard assets, dismissing the appeal on that ground. Regarding the disallowance of interest payment to members and cooperative societies for failure to deduct tax at source, the Tribunal directed a reexamination by the Assessing Officer due to a specific provision overriding a general provision. The appeal was allowed for statistical purposes pending further details on interest payments. en-us Thu, 18 Mar 2021 00:00:00 +0530 Sat, 20 Mar 2021 08:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405453 The Tribunal upheld the addition of accrued interest on standard assets, dismissing the appeal on that ground. Regarding the disallowance of interest payment to members and cooperative societies for failure to deduct tax at source, the Tribunal directed a reexamination by the Assessing Officer due to a specific provision overriding a general provision. The appeal was allowed for statistical purposes pending further details on interest payments. Case-Laws Income Tax Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405453