https://www.taxtmi.com/caselaws?id=295005 The Tribunal condoned the delay in filing the assessees' appeals, allowing them to be heard on merits. It upheld the decision to remand the issue of curing defects in Form 15G and 15H back to the Assessing Officer. The Tribunal affirmed the Assessing Officer's jurisdiction under sections 201 and 201(1A) of the Income-tax Act. The liability for deduction of tax at source under section 194A was held to be correctly imposed on the assessee-firm and its managing partner. Ultimately, the appeals by both parties were dismissed, along with the cross objections. en-us Mon, 18 Feb 2019 00:00:00 +0530 Sat, 15 May 2021 08:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295005 The Tribunal condoned the delay in filing the assessees' appeals, allowing them to be heard on merits. It upheld the decision to remand the issue of curing defects in Form 15G and 15H back to the Assessing Officer. The Tribunal affirmed the Assessing Officer's jurisdiction under sections 201 and 201(1A) of the Income-tax Act. The liability for deduction of tax at source under section 194A was held to be correctly imposed on the assessee-firm and its managing partner. Ultimately, the appeals by both parties were dismissed, along with the cross objections. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295005