Tag: Section 201
Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return. Proviso require actual payment of tax-High Court ABCAUS Case Law Citation: ABCAUS 2256 (2018) (03) HC The appellant assessee was aggrieved by the order treating the appellant as …
No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect In a recent judgment, ITAT, New Delhi has dismissed the contention of the assessee that the Revenue ought to have filed separate appeals against the order u/s 201(1) and 201(1A) …
TDS default proceedings u/s 201(3) for a period earlier than 4 years prior to 31-03-2011 not authorized by CBDT Circular-05/2010 THE HIGH COURT OF DELHI W.P.(C) 8535/2011 & CM APPLS 19305/2011, 9781/2012 W.P.(C) 8536/2011 & CM APPLS 19307/2011, 9778/2012 W.P.(C) 8537/2011 & CM APPLS 19309/2011, 9776/2012 VODAFONE ESSAR …
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. …
