465 results for “TDS”+ Section 201clear
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In the result, the appeal of the assessee is allowed
Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]
TDS obligation on the payer and make the payer ‘assessee in default’ when it is certain from the records in the form of assessment order of the payee that there is no resultant tax liability for the payee. 6.1. We find that as per section 201