https://www.taxtmi.com/caselaws?id=786605 Where a payee has declared the receipt in a filed income tax return and paid tax, the deductor is not automatically an assessee in default for nondeduction; the payer's non default status depends on verification of the payee's return, taxes paid and any prescribed certificate, and if established the addition under the deeming provision must be deleted. Interest for delayed deduction is computed only until the date the payee filed the return if the payer is not held in default. Fees for failure to file a TDS return shall be re examined if no deduction or return obligation existed. en-us Tue, 13 Jan 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786605 Where a payee has declared the receipt in a filed income tax return and paid tax, the deductor is not automatically an assessee in default for nondeduction; the payer's non default status depends on verification of the payee's return, taxes paid and any prescribed certificate, and if established the addition under the deeming provision must be deleted. Interest for delayed deduction is computed only until the date the payee filed the return if the payer is not held in default. Fees for failure to file a TDS return shall be re examined if no deduction or return obligation existed. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786605