https://www.taxtmi.com/caselaws?id=430147 The Tribunal affirmed the default status of the assessee under section 201(1) and the levy of interest under section 201(1A) for the relevant assessment years. This decision was based on the nature of the agreement with the developer, which was deemed to be a works contract, resulting in the assessee being held liable to deduct TDS. The Tribunal upheld the lower authorities' decisions, dismissing all appeals filed by the assessee. en-us Fri, 22 Jul 2022 00:00:00 +0530 Fri, 11 Nov 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430147 The Tribunal affirmed the default status of the assessee under section 201(1) and the levy of interest under section 201(1A) for the relevant assessment years. This decision was based on the nature of the agreement with the developer, which was deemed to be a works contract, resulting in the assessee being held liable to deduct TDS. The Tribunal upheld the lower authorities' decisions, dismissing all appeals filed by the assessee. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430147