https://www.taxtmi.com/caselaws?id=787629 Assessee contested liability as an assessee in default for short deduction of TDS where lower rate was applied; additional documentary evidence showing deductees disclosed and paid tax on receipts was admitted. The admitted evidence requires verification of deductee compliance by the assessing officer, with the matter remitted for fresh adjudication and the assessee to be heard. If applicable, interest under the provision governing assessee-in-default status must be recomputed after verification and fresh determination by the assessing officer. en-us Fri, 06 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787629 Assessee contested liability as an assessee in default for short deduction of TDS where lower rate was applied; additional documentary evidence showing deductees disclosed and paid tax on receipts was admitted. The admitted evidence requires verification of deductee compliance by the assessing officer, with the matter remitted for fresh adjudication and the assessee to be heard. If applicable, interest under the provision governing assessee-in-default status must be recomputed after verification and fresh determination by the assessing officer. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787629