https://www.taxtmi.com/caselaws?id=65318 The Tribunal upheld the orders under Section 201(1) and 201(1A), affirming the assessee's liability as "assessee in default" for not deducting tax at source on overseas salary paid to its Managing Director. The Tribunal found the assessee's arguments regarding lack of knowledge and previous ITAT decision unconvincing, emphasizing the applicability of Sections 9(1)(ii) and 163(1) in taxing overseas income. Consequently, the appeals were dismissed, and the assessee was required to pay the tax and interest as determined by the Assessing Officer. en-us Thu, 30 Jun 2005 00:00:00 +0530 Mon, 14 Feb 2011 18:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65318 The Tribunal upheld the orders under Section 201(1) and 201(1A), affirming the assessee's liability as "assessee in default" for not deducting tax at source on overseas salary paid to its Managing Director. The Tribunal found the assessee's arguments regarding lack of knowledge and previous ITAT decision unconvincing, emphasizing the applicability of Sections 9(1)(ii) and 163(1) in taxing overseas income. Consequently, the appeals were dismissed, and the assessee was required to pay the tax and interest as determined by the Assessing Officer. Case-Laws Income Tax Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65318