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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Demand raised u/s 201 r.w. section 194H of the Act – TDS not ...


Non-deduction of TDS u/s 201/194H: Revenue must prove taxes not collected from liable party.

March 6, 2014

Case Laws     Income Tax     AT

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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