https://www.taxtmi.com/caselaws?id=299277 The Tribunal upheld the Commissioner of Income Tax's orders, finding the assessee in default for non-compliance with TDS provisions due to the crystallized liability and identified payees for the assessment years 2012-13 and 2013-14. The Tribunal dismissed the appeals, stating that the liability had crystallized upon receiving services, and the provisions of sections 194A and 194C applied as payees were known, distinguishing the case from previous instances where payees were unidentified. en-us Wed, 17 Jan 2018 00:00:00 +0530 Wed, 08 Dec 2021 19:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299277 The Tribunal upheld the Commissioner of Income Tax's orders, finding the assessee in default for non-compliance with TDS provisions due to the crystallized liability and identified payees for the assessment years 2012-13 and 2013-14. The Tribunal dismissed the appeals, stating that the liability had crystallized upon receiving services, and the provisions of sections 194A and 194C applied as payees were known, distinguishing the case from previous instances where payees were unidentified. Case-Laws Income Tax Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299277