https://www.taxtmi.com/caselaws?id=275932 The Tribunal upheld the jurisdiction of the ITO Belgaum, affirmed the liability of the appellant to deduct tax at source under Section 194A, and confirmed the default under Sections 201(1) and 201(1A) for failing to deduct tax on interest payments. The Tribunal emphasized the appellant's obligation to provide proof of tax payment by recipients. All appeals by the assessee were dismissed, and the order was pronounced on 26.09.2014. en-us Fri, 26 Sep 2014 00:00:00 +0530 Tue, 23 Oct 2018 13:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275932 The Tribunal upheld the jurisdiction of the ITO Belgaum, affirmed the liability of the appellant to deduct tax at source under Section 194A, and confirmed the default under Sections 201(1) and 201(1A) for failing to deduct tax on interest payments. The Tribunal emphasized the appellant's obligation to provide proof of tax payment by recipients. All appeals by the assessee were dismissed, and the order was pronounced on 26.09.2014. Case-Laws Income Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275932