https://www.taxtmi.com/caselaws?id=796601 Interest for failure to deduct tax at source was examined where Form 26A certified that the recipient had included the relevant payments in income, filed its return, and paid the tax due. Where the recipient has discharged its tax liability, the deductor cannot face recovery of the underlying tax demand; any interest is limited to the period ending when the recipient pays the tax. On the available material, interest under sections 201(1) and 201(1A) 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 Interest for failure to deduct tax at source was examined where Form 26A certified that the recipient had included the relevant payments in income, filed its return, and paid the tax due. Where the recipient has discharged its tax liability, the deductor cannot face recovery of the underlying tax demand; any interest is limited to the period ending when the recipient pays the tax. On the available material, interest under sections 201(1) and 201(1A) 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