Demand raised u/s 201 r.w. section 194H of the Act – TDS not deducted – The onus is on the revenue to...

Demand raised u/s 201 r.w. section 194H of the Act – TDS not deducted – The onus is on the revenue to demonstrate that the taxes have not been recovered from the person who had the primarily liability to pay tax - AT .....

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