Tribunal Clears Assessee from Default Status on TDS for Securitisation Trust Income; Payment and Interest Deleted.

Assessee in default u/s 201 - TDS u/s 194LBC - Income in respect of investment in securitisation trust - the assessee was not able to file form 26A before the lower authorities, therefore, the same is being filed before the Tribunal in the form of additional evidences. - assessee is not ‘assessee in default’ and therefore, the entire payment and interest levied by AO is deleted. - AT .....

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