ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX
C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
TDS is made
under section 195(1) of the Income Tax Act, or such person has, after
applying section 195(2) of the Income Tax Act, not deducted such
proportion of tax as is required, that the consequences of a failure to
deduct and pay, reflected in section 201 of the Income Tax Act, follow,
by virtue of which