https://www.taxtmi.com/caselaws?id=411866 Where the payee authority expressly insisted that no tax be deducted, the payer was treated as disabled from deducting tax at source on lease rent and allied payments made to the authority. The cited Delhi High Court position was applied to hold that, in such circumstances, the payer could not be fastened with assessee-in-default status for non-deduction, and the relief extended beyond the rental component to related amounts paid without deduction. On that footing, no consequential demand or interest could survive on the same alleged default, and the impugned demand was held unsustainable. en-us Wed, 24 Feb 2021 00:00:00 +0530 Mon, 06 Sep 2021 11:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411866 Where the payee authority expressly insisted that no tax be deducted, the payer was treated as disabled from deducting tax at source on lease rent and allied payments made to the authority. The cited Delhi High Court position was applied to hold that, in such circumstances, the payer could not be fastened with assessee-in-default status for non-deduction, and the relief extended beyond the rental component to related amounts paid without deduction. On that footing, no consequential demand or interest could survive on the same alleged default, and the impugned demand was held unsustainable. Case-Laws Income Tax Wed, 24 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411866