Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief -...

Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief - The assessee has already suffered disallowance u/s 40(a)(ia). But, nevertheless, the details as furnished before lower authorities are sufficient to make a reasonable conclusion that the assessee was not liable for TDS on these payments. - No penalty - AT .....

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