https://www.taxtmi.com/caselaws?id=215962 The Tribunal allowed the appeals, determining that university employees cannot be considered State Government employees for TDS purposes. Additionally, it was found that the Assessing Officer failed to prove that the accommodation provided by the university was at concessional rates, leading to the dismissal of demands under Sections 201(1) and 201(1A) of the Income-tax Act, 1961. Consequently, the appellants were not deemed in default under the mentioned sections. en-us Fri, 27 Jul 2012 00:00:00 +0530 Mon, 27 Aug 2012 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215962 The Tribunal allowed the appeals, determining that university employees cannot be considered State Government employees for TDS purposes. Additionally, it was found that the Assessing Officer failed to prove that the accommodation provided by the university was at concessional rates, leading to the dismissal of demands under Sections 201(1) and 201(1A) of the Income-tax Act, 1961. Consequently, the appellants were not deemed in default under the mentioned sections. Case-Laws Income Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215962