Assesee not deducting TDS due to stay by High Court can’t be treated as assessee in default
December 3, 2025
High Courts, Income Tax
When assesee did not deduct TDS on account of interim stay of High Court, it can’t be regarded as assessee in default under section 201(1) of the Income Tax Act. In a recent judgment, Hon’ble Kerala High Court has held that when assessee did not deduct TDS on …