https://www.taxtmi.com/caselaws?id=307032 The case involved the liability of the assessee to deduct TDS when making payments to a power of attorney holder, despite the ownership belonging to a non-resident individual. The ITAT affirmed that the assessee is obligated to deduct TDS and pay interest under section 201(1)(A), even if the recipient has paid taxes. The Delhi High Court clarified that the tax deductor is responsible for interest for non-deduction of TDS. The appeal was dismissed, confirming the interest under section 201(1)(A) as rightly imposed by the Ld. CIT(A). en-us Wed, 08 Aug 2018 00:00:00 +0530 Tue, 14 Mar 2023 21:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307032 The case involved the liability of the assessee to deduct TDS when making payments to a power of attorney holder, despite the ownership belonging to a non-resident individual. The ITAT affirmed that the assessee is obligated to deduct TDS and pay interest under section 201(1)(A), even if the recipient has paid taxes. The Delhi High Court clarified that the tax deductor is responsible for interest for non-deduction of TDS. The appeal was dismissed, confirming the interest under section 201(1)(A) as rightly imposed by the Ld. CIT(A). Case-Laws Income Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307032