https://www.taxtmi.com/caselaws?id=328241 The tribunal allowed the appeal, determining that the assessee was not obligated to deduct tax at the source since no income had accrued to the payee. Consequently, the assessee was not considered an "assessee in default" for failing to deduct tax at the source. The appeal was granted, and the decision was rendered on May 25, 2016. en-us Wed, 25 May 2016 00:00:00 +0530 Mon, 30 May 2016 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328241 The tribunal allowed the appeal, determining that the assessee was not obligated to deduct tax at the source since no income had accrued to the payee. Consequently, the assessee was not considered an "assessee in default" for failing to deduct tax at the source. The appeal was granted, and the decision was rendered on May 25, 2016. Case-Laws Income Tax Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328241