[aaykarbhavan] Deductor couldn't be treated as an assessee-in-default if deductee was not liable to pay taxes due to losses

Deductor couldn't be treated as an assessee-in-default if deductee was not liable to pay taxes due to losses

September 22, 2014[2014] 49 taxmann.com 32 (Jabalpur - Trib.)/[2013] 158 TTJ 54 (Jabalpur - Trib.)

IT/ILT : If recipient of income has no tax liability as per assessment framed under section 143(3) due to losses, then section 201 cannot be made applicable to assessee payee for non-deduction/delay in deposit of TDS

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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