https://www.taxtmi.com/caselaws?id=425040 Advertisement charges paid to multiple recipients were examined for TDS under section 194C, with the Tribunal noting that the statutory obligation arises only when the prescribed single-payment and annual aggregate thresholds are met in relation to one recipient. On the material available, certain payments did not cross the threshold, so TDS liability was not established on that basis alone. The payer could, however, be treated as an assessee in default under section 201 only if the recipient-compliance safeguard in the proviso to section 201(1) was not satisfied. The matter was remitted to verify whether the recipients had discharged tax liability, while interest under section 201A(1) remained chargeable. en-us Thu, 30 Jun 2022 00:00:00 +0530 Wed, 13 Jul 2022 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425040 Advertisement charges paid to multiple recipients were examined for TDS under section 194C, with the Tribunal noting that the statutory obligation arises only when the prescribed single-payment and annual aggregate thresholds are met in relation to one recipient. On the material available, certain payments did not cross the threshold, so TDS liability was not established on that basis alone. The payer could, however, be treated as an assessee in default under section 201 only if the recipient-compliance safeguard in the proviso to section 201(1) was not satisfied. The matter was remitted to verify whether the recipients had discharged tax liability, while interest under section 201A(1) remained chargeable. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425040