https://www.taxtmi.com/caselaws?id=55653 The Tribunal affirmed the applicability of section 194C for tax deduction, upheld the levy of interest under section 201(1A), and rejected the additional ground on limitation under section 231. The decision provided a thorough analysis of the legal provisions and precedents, leading to the dismissal of the appeal. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 29 Nov 2010 12:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55653 The Tribunal affirmed the applicability of section 194C for tax deduction, upheld the levy of interest under section 201(1A), and rejected the additional ground on limitation under section 231. The decision provided a thorough analysis of the legal provisions and precedents, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55653