https://www.taxtmi.com/caselaws?id=271804 The Tribunal partially allowed the appeal, directing the Assessing Officer to verify tax payments by recipients to determine if the assessee should be treated as "assessee in default" for short deduction of tax at source. The Tribunal upheld the levy of interest under section 201(1A) of the Act, stating that the assessee remains liable for interest until the deductees pay taxes on the income received, dismissing the appeal on this ground. en-us Tue, 05 Jan 2016 00:00:00 +0530 Sat, 30 Apr 2016 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271804 The Tribunal partially allowed the appeal, directing the Assessing Officer to verify tax payments by recipients to determine if the assessee should be treated as "assessee in default" for short deduction of tax at source. The Tribunal upheld the levy of interest under section 201(1A) of the Act, stating that the assessee remains liable for interest until the deductees pay taxes on the income received, dismissing the appeal on this ground. Case-Laws Income Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271804