https://www.taxtmi.com/caselaws?id=271591 The Tribunal allowed both appeals of the assessee, setting aside the demand of Rs. 46,77,109. The Tribunal held that the assessee should not be treated as in default for failing to collect TCS as the buyers had filed their returns and paid taxes, citing relevant legal provisions and precedents supporting the assessee's position. en-us Wed, 20 Jan 2016 00:00:00 +0530 Wed, 10 Feb 2016 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271591 The Tribunal allowed both appeals of the assessee, setting aside the demand of Rs. 46,77,109. The Tribunal held that the assessee should not be treated as in default for failing to collect TCS as the buyers had filed their returns and paid taxes, citing relevant legal provisions and precedents supporting the assessee's position. Case-Laws Income Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271591