https://www.taxtmi.com/caselaws?id=305920 The Tribunal ruled in favor of the assessee, holding that there was no default in tax deduction under section 194H for payments made to Thyrocare Services Providers (TSPs). It was determined that the TSPs were the actual payers who deducted tax under section 194J, not the assessee. The Tribunal rejected the Assessing Officer's position that the assessee was the payer, emphasizing the payer-payee relationship between the TSPs and the assessee. The Tribunal upheld the Commissioner of Income Tax (Appeals)'s findings, dismissing the Revenue's appeal based on the incorrect assessment by the Assessing Officer. en-us Wed, 16 Feb 2022 00:00:00 +0530 Fri, 30 Dec 2022 09:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305920 The Tribunal ruled in favor of the assessee, holding that there was no default in tax deduction under section 194H for payments made to Thyrocare Services Providers (TSPs). It was determined that the TSPs were the actual payers who deducted tax under section 194J, not the assessee. The Tribunal rejected the Assessing Officer's position that the assessee was the payer, emphasizing the payer-payee relationship between the TSPs and the assessee. The Tribunal upheld the Commissioner of Income Tax (Appeals)'s findings, dismissing the Revenue's appeal based on the incorrect assessment by the Assessing Officer. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305920