https://www.taxtmi.com/highlights?id=58221 TDS u/s 195 - withholding demands under section 201 - A tax withholding liability, particularly under section 195, is a vicarious liability and its survival entirely depends on survival of the primary tax liability of income, embedded in the related payments, in the hands of the recipient. Once that primary liability stands quashed, as in this case, the very foundation of tax withholding demands under section 195 ceases to hold good in law. - AT en-us Wed, 02 Jun 2021 17:16:46 +0530 Wed, 02 Jun 2021 17:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58221 TDS u/s 195 - withholding demands under section 201 - A tax withholding liability, particularly under section 195, is a vicarious liability and its survival entirely depends on survival of the primary tax liability of income, embedded in the related payments, in the hands of the recipient. Once that primary liability stands quashed, as in this case, the very foundation of tax withholding demands under section 195 ceases to hold good in law. - AT Highlights Income Tax Wed, 02 Jun 2021 17:16:46 +0530 https://www.taxtmi.com/highlights?id=58221