Court Rules Sections 201(1) & 192 of Income Tax Act Inapplicable if TDS Based on Fair Income Estimate. https://www.taxtmi.com/highlights?id=5376 Non applicability of section 201(1) r.w.s. 192 - fair estimate of the income of the employee while deducting TDS - the Reference is returned unanswered. - HC en-us Sat, 15 Sep 2012 10:39:38 +0530 Sat, 15 Sep 2012 10:39:38 +0530 TaxTMI RSS Generator Court Rules Sections 201(1) & 192 of Income Tax Act Inapplicable if TDS Based on Fair Income Estimate. https://www.taxtmi.com/highlights?id=5376 Non applicability of section 201(1) r.w.s. 192 - fair estimate of the income of the employee while deducting TDS - the Reference is returned unanswered. - HC Highlights Income Tax Sat, 15 Sep 2012 10:39:38 +0530 https://www.taxtmi.com/highlights?id=5376