No invocation of Section 201(1)/201(1A) of Income Tax Act as assessee cannot be termed “assessee in default” for non-deduction of TDS: ITAT [Read Order]
No invocation of Section 201(1)/201(1A) of the Income Tax Act, 1961, as assessee cannot be termed “assessee in default” for non-deduction of Tax Deducted at Source (TDS), rules, ITAT
The Rajkot bench of the Income Tax Appellate Tribunal ( ITAT ) observed that no invocation of Section 201(1)/201(1A) of the Income Tax Act, 1961, as assessee cannot be termed “assessee in default” for non-deduction of Tax Deducted at Source ( TDS ) The assessee operates in the telecommunications sector, providing various telecom services. During the relevant…
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