https://www.taxtmi.com/caselaws?id=780108 ITAT allowed the appeal, holding the assessee was not a defaulter under s.201(1)/201(1A). Payments to non-residents were accompanied by Form 15CB, tax was deducted/deposited as required, and withholding was applied in accordance with the Income Tax Act and relevant DTAA provisions. The Tribunal found AO and CIT(A) erred in disallowing expenses and treating the assessee as liable under s.201(1)/201(1A), and set aside those findings. en-us Wed, 08 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780108 ITAT allowed the appeal, holding the assessee was not a defaulter under s.201(1)/201(1A). Payments to non-residents were accompanied by Form 15CB, tax was deducted/deposited as required, and withholding was applied in accordance with the Income Tax Act and relevant DTAA provisions. The Tribunal found AO and CIT(A) erred in disallowing expenses and treating the assessee as liable under s.201(1)/201(1A), and set aside those findings. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780108