https://www.taxtmi.com/caselaws?id=294985 Tax deduction at source on year-end expense provisions remained undischarged where no evidence showed deduction in a later year or write-back of the provision. On that factual basis, the demand under section 201(1) survived and the consequential interest under section 201(1A) also remained payable. The Tribunal distinguished earlier years where relief had depended on later deduction or write-back, and accepted the assessee's declaration under section 158A(1), noting that the pending question of law for those years would govern the present years when finally decided. en-us Fri, 20 Jul 2018 00:00:00 +0530 Fri, 14 May 2021 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294985 Tax deduction at source on year-end expense provisions remained undischarged where no evidence showed deduction in a later year or write-back of the provision. On that factual basis, the demand under section 201(1) survived and the consequential interest under section 201(1A) also remained payable. The Tribunal distinguished earlier years where relief had depended on later deduction or write-back, and accepted the assessee's declaration under section 158A(1), noting that the pending question of law for those years would govern the present years when finally decided. Case-Laws Income Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294985