https://www.taxtmi.com/caselaws?id=440771 The appeal involved issues related to interest calculation under Section 201(1A) and the application of Section 194IA for TDS deduction on property purchase. The appellant challenged the interest calculation and argued against TDS deduction due to purchase consideration below the threshold. The Assessing Officer imposed tax deductions under relevant sections. The CIT(A) partially allowed the appeal considering TDS threshold arguments. The Tribunal upheld the interest calculation but partly allowed the appeal for statistical purposes, granting a hearing to the appellant. The judgment was pronounced on 19/07/2023. en-us Wed, 19 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440771 The appeal involved issues related to interest calculation under Section 201(1A) and the application of Section 194IA for TDS deduction on property purchase. The appellant challenged the interest calculation and argued against TDS deduction due to purchase consideration below the threshold. The Assessing Officer imposed tax deductions under relevant sections. The CIT(A) partially allowed the appeal considering TDS threshold arguments. The Tribunal upheld the interest calculation but partly allowed the appeal for statistical purposes, granting a hearing to the appellant. The judgment was pronounced on 19/07/2023. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440771