https://www.taxtmi.com/caselaws?id=177166 The delay in filing the appeal before the Tribunal was condoned due to the negligence of the previous legal counsel, with the Tribunal admitting the appeal. Regarding the non-deduction of tax on payments made, the assessee's liability under section 201(1) of the Income-tax Act was raised, but the matter was set aside for verification if payees had included the receipts in their incomes. The appeal of the assessee was allowed for statistical purposes. en-us Mon, 18 Jun 2012 00:00:00 +0530 Mon, 04 Jan 2016 16:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177166 The delay in filing the appeal before the Tribunal was condoned due to the negligence of the previous legal counsel, with the Tribunal admitting the appeal. Regarding the non-deduction of tax on payments made, the assessee's liability under section 201(1) of the Income-tax Act was raised, but the matter was set aside for verification if payees had included the receipts in their incomes. The appeal of the assessee was allowed for statistical purposes. Case-Laws Income Tax Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177166