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    <title>Bank Held Liable for Not Deducting TDS on LTC/LFC Payments; ITAT Upholds Relief Despite Liability Confirmation.</title>
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    <description>Bank liability to deduct TDS in respect of the LTC/LFC bills - assessee in default u/s 201(1)(1A) for non-deduction of tax under Section 192 - The ITAT, aligning with the Supreme Court&#039;s decision, held the assessee accountable for TDS deduction on LTC/LFC payments. - While confirming the liability of the assessee, the ITAT also upheld the relief granted by the CIT(A) in favor of assessee.</description>
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      <title>Bank Held Liable for Not Deducting TDS on LTC/LFC Payments; ITAT Upholds Relief Despite Liability Confirmation.</title>
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      <description>Bank liability to deduct TDS in respect of the LTC/LFC bills - assessee in default u/s 201(1)(1A) for non-deduction of tax under Section 192 - The ITAT, aligning with the Supreme Court&#039;s decision, held the assessee accountable for TDS deduction on LTC/LFC payments. - While confirming the liability of the assessee, the ITAT also upheld the relief granted by the CIT(A) in favor of assessee.</description>
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