https://www.taxtmi.com/caselaws?id=122823 The Tribunal held that the assessee was in default for not remitting tax deducted at source to the Central Government, regardless of whether the payments were taxable. The Tribunal emphasized the mandatory duty to remit tax under the Income-tax Act and cited legal precedents. Past conduct of deducting tax but not remitting it justified treating the assessee as in default. Payments for Transponder Services were deemed "royalty" and subject to tax deduction at source, leading to the restoration of the TDS Officer's orders. en-us Tue, 14 Jul 2009 00:00:00 +0530 Sat, 18 Aug 2012 10:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122823 The Tribunal held that the assessee was in default for not remitting tax deducted at source to the Central Government, regardless of whether the payments were taxable. The Tribunal emphasized the mandatory duty to remit tax under the Income-tax Act and cited legal precedents. Past conduct of deducting tax but not remitting it justified treating the assessee as in default. Payments for Transponder Services were deemed "royalty" and subject to tax deduction at source, leading to the restoration of the TDS Officer's orders. Case-Laws Income Tax Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122823