https://www.taxtmi.com/caselaws?id=442534 The Tribunal ruled that the Joint Venture (JV) was not obligated to deduct tax under sections 194C and 194H for payments to its constituents. Consequently, the JV was not considered an assessee in default under section 201(1) and was not liable for interest under section 201(1A). Both appeals by the assessee were successful. en-us Thu, 31 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442534 The Tribunal ruled that the Joint Venture (JV) was not obligated to deduct tax under sections 194C and 194H for payments to its constituents. Consequently, the JV was not considered an assessee in default under section 201(1) and was not liable for interest under section 201(1A). Both appeals by the assessee were successful. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442534