https://www.taxtmi.com/caselaws?id=752959 The appeal was allowed, overturning the orders dated 21.09.2020 and 31.03.2015, which had upheld the assessee's tax liability under section 201(1)/201(1A) for FY 2012-13/2013-14. The court determined the orders to be unsustainable, referencing legal principles from the Supreme Court and High Court judgments, ultimately concluding that the assessee was not obligated to deduct tax at source under section 194H. en-us Tue, 30 Apr 2024 00:00:00 +0530 Tue, 21 May 2024 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752959 The appeal was allowed, overturning the orders dated 21.09.2020 and 31.03.2015, which had upheld the assessee's tax liability under section 201(1)/201(1A) for FY 2012-13/2013-14. The court determined the orders to be unsustainable, referencing legal principles from the Supreme Court and High Court judgments, ultimately concluding that the assessee was not obligated to deduct tax at source under section 194H. Case-Laws Income Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752959