https://www.taxtmi.com/caselaws?id=780505 ITAT (Agra) held that where the payee has declared the receipts and paid tax, the deductor cannot be treated as assessee-in-default under ss.201/201(1A). On facts, the tribunal accepted the arrangement that the contractor would be paid materials plus a 4% supervision margin for constructing part of a college and-giving the assessee the benefit of doubt as the institution was charitable and construction did not commence-directed the AO to treat only the 4% margin as chargeable under s.194J. Other administrative expense disallowances were sustained; grounds were partly allowed. en-us Tue, 28 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780505 ITAT (Agra) held that where the payee has declared the receipts and paid tax, the deductor cannot be treated as assessee-in-default under ss.201/201(1A). On facts, the tribunal accepted the arrangement that the contractor would be paid materials plus a 4% supervision margin for constructing part of a college and-giving the assessee the benefit of doubt as the institution was charitable and construction did not commence-directed the AO to treat only the 4% margin as chargeable under s.194J. Other administrative expense disallowances were sustained; grounds were partly allowed. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780505