https://www.taxtmi.com/caselaws?id=766694 Interest under section 201(1A) for delayed TDS deposit was upheld in principle, but the computation required fresh verification because the assessee disputed the rate and calculation and sought adjustment of excess deposit for an earlier period. The wider controversy on the applicability of sections 194J and 194C did not survive in this appeal. The Assessing Officer was directed to re-examine the interest working after giving the assessee an opportunity of hearing and to pass a fresh order in accordance with law. en-us Fri, 07 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766694 Interest under section 201(1A) for delayed TDS deposit was upheld in principle, but the computation required fresh verification because the assessee disputed the rate and calculation and sought adjustment of excess deposit for an earlier period. The wider controversy on the applicability of sections 194J and 194C did not survive in this appeal. The Assessing Officer was directed to re-examine the interest working after giving the assessee an opportunity of hearing and to pass a fresh order in accordance with law. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766694