R/Sir,
In a case (individual assessee) pertains to TDS/ TCS (4 Years) where originally deposited TDS/TCS liability itself was disputed in appeal against order u/s 200A/ 206CB (only comprising interest for late and short payment and late fee u/s 234E) in view of peculiar circumstances of the case as there was no liability to deduct/ collect TDS/TCS in the first year ( preceding year was non audit case) and in subsequent years there was no liability to deduct TDS due to very nature of agreement/contract entered into b/w deductor and deductee(NOT of the nature as referred in 194 C). These facts were duly taken in the grounds of appeal.
The question is whether TDS/TCS voluntarily deposited could be treated as disputed tax (owing to relevant ground to this effect in the appeal) along with interest thereon so as to validly entered in the relevant schedule ‘B’ of the Form-1?