2003 (8) TMI 34

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....mount and also challenging the order under section 201(1A) of the Income-tax Act, 1961 (hereinafter called the Act, 1961). The questions involved herein are as to whether under the said provision where the tax has been deducted at source (TDS), but it is deposited at a belated stage, the interest payable is simple or compound? And further question arises as to whether in the facts and circumsta....