Introducing the โIn Favour Ofโ filter in Case Laws.
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Introducing the โIn Favour Ofโ filter in Case Laws.
Try it now in Case Laws โ


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Assessee in default u/s 201 - TDS u/s 194LBC - Income in respect of investment in securitisation trust - the assessee was not able to file form 26A before the lower authorities, therefore, the same is being filed before the Tribunal in the form of additional evidences. - assessee is not โassessee in defaultโ and therefore, the entire payment and interest levied by AO is deleted. - AT