Court Rules No Interest u/s 234B When Tax Fully Deducted at Source; Section 201 Covers Non-Deduction Consequences.

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....Interest u/s 234B - Order u/s 154 - when the entire tax is deducted at source and the consequence of non-deduction is given under section 201, the question of levy of interest under section 234B on the assessee did not arise - HC....