https://www.taxtmi.com/caselaws?id=785442 Assessee failed to deduct TDS on rent and professional fees where obligation to deduct arose on credit or payment; absence of evidence that recipients declared or paid tax and lack of declarations by recipients led to treating the assessee as assessee in default for non-deduction on rental provisions, so TDS AOs default finding affirmed. For legal fees, part payment had TDS deducted while balance lacked deduction; matter remitted to TDS AO to verify whether TDS was deducted on the earlier payment, and if confirmed the assessee to be relieved for that amount. Appeal partly allowed for statistical purposes. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785442 Assessee failed to deduct TDS on rent and professional fees where obligation to deduct arose on credit or payment; absence of evidence that recipients declared or paid tax and lack of declarations by recipients led to treating the assessee as assessee in default for non-deduction on rental provisions, so TDS AOs default finding affirmed. For legal fees, part payment had TDS deducted while balance lacked deduction; matter remitted to TDS AO to verify whether TDS was deducted on the earlier payment, and if confirmed the assessee to be relieved for that amount. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785442