https://www.taxtmi.com/highlights?id=19011 Demand u/s 201(1) and 201(1A)- TDS default - Onus is on the revenue to demonstrate that the taxes have not been recovered from the person who had the primarily liability to pay tax, and it is only when the primary liability is not discharged that vicarious recovery liability can be invoked. - AT en-us Tue, 24 Jun 2014 10:11:29 +0530 Tue, 24 Jun 2014 10:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19011 Demand u/s 201(1) and 201(1A)- TDS default - Onus is on the revenue to demonstrate that the taxes have not been recovered from the person who had the primarily liability to pay tax, and it is only when the primary liability is not discharged that vicarious recovery liability can be invoked. - AT Highlights Income Tax Tue, 24 Jun 2014 10:11:29 +0530 https://www.taxtmi.com/highlights?id=19011