https://www.taxtmi.com/caselaws?id=796601 Where Form 26A confirms that the recipient accounted for the payments, filed its return and paid the due tax, the deductor cannot be subjected to recovery of tax for non-deduction at source. Interest for default in tax deduction is sustainable only up to the date the recipient pays the tax. The note states that, on the material available, the interest levy was not sustainable and was set aside. en-us Fri, 31 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796601 Where Form 26A confirms that the recipient accounted for the payments, filed its return and paid the due tax, the deductor cannot be subjected to recovery of tax for non-deduction at source. Interest for default in tax deduction is sustainable only up to the date the recipient pays the tax. The note states that, on the material available, the interest levy was not sustainable and was set aside. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796601