https://www.taxtmi.com/caselaws?id=368522 The Tribunal granted interim protection against recovery of demand raised under section 201(1) and section 201(1A) in relation to alleged failure to deduct tax at source on payments to driver-partners, noting a prima facie dispute on the assessee's role as facilitator and collection agent and balancing that against business hardship; the demand was stayed for a limited period subject to instalment payment and the appeal was fixed for out-of-turn hearing. It also restrained the Revenue from passing penalty orders under section 271C and section 206AA for six months or until disposal of the appeal, whichever was earlier, because the penalty proceedings depended on the outcome of the pending TDS controversy. en-us Fri, 28 Sep 2018 00:00:00 +0530 Wed, 10 Oct 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368522 The Tribunal granted interim protection against recovery of demand raised under section 201(1) and section 201(1A) in relation to alleged failure to deduct tax at source on payments to driver-partners, noting a prima facie dispute on the assessee's role as facilitator and collection agent and balancing that against business hardship; the demand was stayed for a limited period subject to instalment payment and the appeal was fixed for out-of-turn hearing. It also restrained the Revenue from passing penalty orders under section 271C and section 206AA for six months or until disposal of the appeal, whichever was earlier, because the penalty proceedings depended on the outcome of the pending TDS controversy. Case-Laws Income Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368522