https://www.taxtmi.com/caselaws?id=303443 The tribunal ruled that the assessee could not be treated as 'assessee in default' under section 201 of the Income-tax Act for non-deduction of tax at source on payments made towards interconnect charges, as these payments did not fall under sections 194J or 194C. Consequently, interest under section 201(1A) was not chargeable. The appeals and cross objections of the assessee were allowed, and the revenue's appeals were dismissed. en-us Wed, 16 Nov 2016 00:00:00 +0530 Sat, 23 Jul 2022 09:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303443 The tribunal ruled that the assessee could not be treated as 'assessee in default' under section 201 of the Income-tax Act for non-deduction of tax at source on payments made towards interconnect charges, as these payments did not fall under sections 194J or 194C. Consequently, interest under section 201(1A) was not chargeable. The appeals and cross objections of the assessee were allowed, and the revenue's appeals were dismissed. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303443