https://www.taxtmi.com/caselaws?id=225140 The Court found the assessee in default under Section 201(1) for failing to deduct tax at source but clarified that tax need not be recovered if already paid by the recipient. However, interest under Section 201(1A) was upheld until the recipient's actual payment date. The matter was remanded to the Assessing Officer to determine the recipient's tax payments for accurate reassessment of the assessee's liability and interest. en-us Mon, 08 Apr 2013 00:00:00 +0530 Mon, 19 Oct 2015 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225140 The Court found the assessee in default under Section 201(1) for failing to deduct tax at source but clarified that tax need not be recovered if already paid by the recipient. However, interest under Section 201(1A) was upheld until the recipient's actual payment date. The matter was remanded to the Assessing Officer to determine the recipient's tax payments for accurate reassessment of the assessee's liability and interest. Case-Laws Income Tax Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225140