Short deduction of TDS – recovery provisions under section ...

Section 201(1): TDS Short Deduction Recovery Requires Proof of Revenue Loss if Recipient Has Unpaid Taxes.

January 16, 2014

Case Laws Income Tax AT

Short deduction of TDS – recovery provisions under section 201(1) can be invoked only when loss to revenue is established, and that can only be established when it is demonstrated that the recipient of income has not paid due taxes. - AT

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Short deduction of TDS – recovery provisions under section ...

Section 201(1): TDS Short Deduction Recovery Requires Proof of Revenue Loss if Recipient Has Unpaid Taxes.

January 16, 2014

Case Laws Income Tax AT

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