4 results for “TDS”+ Section 139(4)clear
Sorted by relevance
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
4. The main contention of the counsel for the appellants is that the Assessing Authority ought to have confirmed the failure of the 'payee-assessee' to pay the tax directly as per Section 191 of the Income-tax Act, before declaring the 'deductor-assessee' as an assessee-in-default under Section 201. It was also contended that the authorities have