https://www.taxtmi.com/caselaws?id=417622 The tribunal proceeded with adjudication after the Assessee failed to appear for the hearing. The Assessee challenged the Commissioner's order related to TDS, interest, and appeal proceedings. The main issue was whether the Assessee defaulted under sections 201(1) and 201(1A) of the Income Tax Act due to non-deduction of TDS under section 194A. The tribunal emphasized verifying the payee's tax return to determine default status regarding TDS deductions on interest payments, stressing the importance of supporting evidence and fair application of tax provisions. The appeal was allowed for statistical purposes. en-us Wed, 08 Dec 2021 00:00:00 +0530 Fri, 28 Jan 2022 09:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417622 The tribunal proceeded with adjudication after the Assessee failed to appear for the hearing. The Assessee challenged the Commissioner's order related to TDS, interest, and appeal proceedings. The main issue was whether the Assessee defaulted under sections 201(1) and 201(1A) of the Income Tax Act due to non-deduction of TDS under section 194A. The tribunal emphasized verifying the payee's tax return to determine default status regarding TDS deductions on interest payments, stressing the importance of supporting evidence and fair application of tax provisions. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417622