https://www.taxtmi.com/highlights?id=68430 Demand u/s 201(1) with interest u/s 201(1A) - non deduction of TDS on the interest paid to HUDCO - minor delay in submitting the declaration that the payee (HUDCO) has paid tax on such interest - When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere minor delay in filing the said declaration would not defeat the very claim. - AT en-us Thu, 23 Feb 2023 08:52:25 +0530 Thu, 23 Feb 2023 08:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68430 Demand u/s 201(1) with interest u/s 201(1A) - non deduction of TDS on the interest paid to HUDCO - minor delay in submitting the declaration that the payee (HUDCO) has paid tax on such interest - When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere minor delay in filing the said declaration would not defeat the very claim. - AT Highlights Income Tax Thu, 23 Feb 2023 08:52:25 +0530 https://www.taxtmi.com/highlights?id=68430