https://www.taxtmi.com/highlights?id=34120 TDS u/s 195 r.w.s. 191 - in order to treat the assessee/payee as an assessee in default it is required that the income so paid or credited to the account of the payee/recipient is capable of being brought within the tax net and such assessments should be lawfully made by the AO on the payee/recipient - AT en-us Sat, 01 Apr 2017 17:03:06 +0530 Sat, 01 Apr 2017 17:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34120 TDS u/s 195 r.w.s. 191 - in order to treat the assessee/payee as an assessee in default it is required that the income so paid or credited to the account of the payee/recipient is capable of being brought within the tax net and such assessments should be lawfully made by the AO on the payee/recipient - AT Highlights Income Tax Sat, 01 Apr 2017 17:03:06 +0530 https://www.taxtmi.com/highlights?id=34120