https://www.taxtmi.com/highlights?id=73180 Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief - The assessee has already suffered disallowance u/s 40(a)(ia). But, nevertheless, the details as furnished before lower authorities are sufficient to make a reasonable conclusion that the assessee was not liable for TDS on these payments. - No penalty - AT en-us Thu, 23 Nov 2023 07:35:42 +0530 Thu, 23 Nov 2023 07:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73180 Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief - The assessee has already suffered disallowance u/s 40(a)(ia). But, nevertheless, the details as furnished before lower authorities are sufficient to make a reasonable conclusion that the assessee was not liable for TDS on these payments. - No penalty - AT Highlights Income Tax Thu, 23 Nov 2023 07:35:42 +0530 https://www.taxtmi.com/highlights?id=73180