https://www.taxtmi.com/caselaws?id=370087 The Tribunal upheld the decision of the Ld. CIT(A) treating the assessee as 'assessee in default' for failure to deduct tax under section 194I of the I.T. Act. The Tribunal found that the assessee did not provide sufficient evidence to prove that TDS was not required, as there were no contracts or agreements presented to support the claim that payments were for transport services. As no new facts were presented to challenge the Ld. CIT(A)'s findings, the Tribunal affirmed the decision, ultimately dismissing the appeal on 3rd August 2018. en-us Fri, 03 Aug 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370087 The Tribunal upheld the decision of the Ld. CIT(A) treating the assessee as 'assessee in default' for failure to deduct tax under section 194I of the I.T. Act. The Tribunal found that the assessee did not provide sufficient evidence to prove that TDS was not required, as there were no contracts or agreements presented to support the claim that payments were for transport services. As no new facts were presented to challenge the Ld. CIT(A)'s findings, the Tribunal affirmed the decision, ultimately dismissing the appeal on 3rd August 2018. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370087