M/S TOYOTA KIRLOSKAR MOTOR P LTD vs. INCOME TAX OFFICER
In the result, the appeal is allowed
ITA/245/2018HC Karnataka24 Mar 2021
Bench: ALOK ARADHE,M.G.S. KAMAL
Section 201(1)Section 260Section 260ASection 40a
TDS as required under the provisions of the
Act, he is treated as assessee in default. Section
194C(1) of the Act mandates that a person who makes a
payment to any non resident Indian, has to deduct the
tax at the time of payment. Similar language is
employed in Section 194J, 194H and 194I
