https://www.taxtmi.com/caselaws?id=768868 The HC remanded a TDS dispute to the Assessing Officer, granting the taxpayer another opportunity to present documentation. The assessee had deducted TDS at 1% under Section 194IA for property purchase, but since the seller was a non-resident, Section 195 requiring 20% TDS applied. The court recognized the assessee was initially in default but allowed them to demonstrate eligibility for relief under the first proviso to Section 201(1), which could exempt them if the seller had filed returns and paid taxes. The decision balanced procedural compliance with equitable considerations. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 14 Apr 2025 13:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768868 The HC remanded a TDS dispute to the Assessing Officer, granting the taxpayer another opportunity to present documentation. The assessee had deducted TDS at 1% under Section 194IA for property purchase, but since the seller was a non-resident, Section 195 requiring 20% TDS applied. The court recognized the assessee was initially in default but allowed them to demonstrate eligibility for relief under the first proviso to Section 201(1), which could exempt them if the seller had filed returns and paid taxes. The decision balanced procedural compliance with equitable considerations. Case-Laws Income Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768868