https://www.taxtmi.com/caselaws?id=403950 The appeals of the assessee were allowed for statistical purposes. The judgment emphasizes the importance of meeting the conditions specified in the first proviso to section 201 to avoid being deemed an assessee in default. It highlights the significance of payees fulfilling tax obligations to prevent default consequences for the payer. en-us Fri, 09 Oct 2020 00:00:00 +0530 Fri, 12 Feb 2021 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403950 The appeals of the assessee were allowed for statistical purposes. The judgment emphasizes the importance of meeting the conditions specified in the first proviso to section 201 to avoid being deemed an assessee in default. It highlights the significance of payees fulfilling tax obligations to prevent default consequences for the payer. Case-Laws Income Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403950