TDS default Proceedings u/s 201/201A can not be initiated unless deductee also fails to pay tax directly
March 7, 2016
Income Tax, ITAT
TDS default Proceedings u/s 201/201A can not be initiated unless it is found that deductee has also failed to pay tax directly INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) ITA Nos.5992, 5993 & 5994/Del./2012 (ASSESSMENT YEARS : 2002-03, 2003-04 & 2004-05) The Branch Manager, vs. …