MEDSAVE HEALTH INSURANCE TPA LIMITED ,DELHI vs. ACIT,CPC TDS, GHAZIABAD
In the result, all the appeals filed by the Assessee stands dismissed
ITA 1016/DEL/2022[2019-20]Status: HeardITAT Delhi29 Mar 2023AY 2019-20
Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry
For Appellant: NoneFor Respondent: Sh. Arvind Bansal, Ld. Sr. DR
Section 154Section 194Section 194JSection 200ASection 201Section 250Section 271C
26A
In other words, in case of non deduction of tax at source or short deduction of tax, in case of a payee, if payer will not be treated as an assessee-in-default.
However, no such documentary evidence has been produced by the appellant which establish that the appellant company is not to be treated as assessee in default
