https://www.taxtmi.com/caselaws?id=255969 The HC held that the primary liability to deduct tax under Section 195 lies with the payer, who becomes an assessee in default under Section 201 if they fail to do so. Consequently, no interest under Section 234B is leviable on the assessees despite filing NIL income returns during reassessment. The payers should have determined the tax liability using Section 195(2), and their failure does not absolve the Revenue of remedies against the payer. The appeal by the Revenue was dismissed. en-us Mon, 12 Jan 2015 00:00:00 +0530 Mon, 28 Jul 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255969 The HC held that the primary liability to deduct tax under Section 195 lies with the payer, who becomes an assessee in default under Section 201 if they fail to do so. Consequently, no interest under Section 234B is leviable on the assessees despite filing NIL income returns during reassessment. The payers should have determined the tax liability using Section 195(2), and their failure does not absolve the Revenue of remedies against the payer. The appeal by the Revenue was dismissed. Case-Laws Income Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255969