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        Case ID :
        Income Tax

        TDS u/s 195 - assessee in default as per Section 201(1) - As...

        Court Rules Petitioner Not Liable for TDS u/s 195; No Payment Made to THL, No Deduction Required.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                TDS u/s 195 - assessee in default as per Section 201(1) - As Section 195 is applicable only to a person who is responsible for paying to deduct tax at the time of credit to the account of the payee or at the time of payment and petitioner did not make any payment to THL, there is no obligation on petitioner to deduct tax at source. Respondent’s arguments that petitioner had made payment through IMAHI is also not acceptable because there is no evidence that petitioner made any payment through IMAHI. The Section is applicable to a person who is responsible for paying. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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