https://www.taxtmi.com/caselaws?id=295426 The Tribunal upheld the orders of the ld. CIT(A) confirming the interest levy under section 201(1A) of the Income-tax Act, 1961 for delayed TDS deposit payments. The Tribunal found the explanations provided insufficient to challenge the interest imposition, citing Rule 20(i) of the Receipts and Payments Rule to determine the payment date. Despite the assessee's claims of timely deposits, the Tribunal dismissed the appeals, affirming the decisions of the lower authorities regarding the interest for default under section 201(1A). en-us Thu, 25 Apr 2013 00:00:00 +0530 Thu, 03 Jun 2021 10:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295426 The Tribunal upheld the orders of the ld. CIT(A) confirming the interest levy under section 201(1A) of the Income-tax Act, 1961 for delayed TDS deposit payments. The Tribunal found the explanations provided insufficient to challenge the interest imposition, citing Rule 20(i) of the Receipts and Payments Rule to determine the payment date. Despite the assessee's claims of timely deposits, the Tribunal dismissed the appeals, affirming the decisions of the lower authorities regarding the interest for default under section 201(1A). Case-Laws Income Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295426