Non deduction of TDS u/s 194A - payment exceeded the basic limit ...

Bank Found Defaulting for Not Deducting TDS on Payments Above Limit, Lacks Section 197 Certificate, Demand Upheld.

June 25, 2019

Case Laws Income Tax AT

Non deduction of TDS u/s 194A - payment exceeded the basic limit of taxation - in the absence of certificate u/s 197, the bank is obliged to deduct the TDS - AO has rightly treated the assessee as assessee in default failure to deduct the TDS and remit to the Government account - demand raised u/s 201/201(1A) in this case sustained

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Non deduction of TDS u/s 194A - payment exceeded the basic limit ...

Bank Found Defaulting for Not Deducting TDS on Payments Above Limit, Lacks Section 197 Certificate, Demand Upheld.

June 25, 2019

Case Laws Income Tax AT

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