https://www.taxtmi.com/caselaws?id=790699 Tax was required to be deducted on the entire consideration for transfer of immovable property under section 194IA, so non-deduction on the balance amount justified treatment of the assessee as an assessee in default under section 201. The remaining TDS disallowances on provisions and expenses were not finally determined because additional material, including payment details, remittances and Form 16A, required verification; those issues were remitted for de novo examination by the Assessing Officer. en-us Fri, 10 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790699 Tax was required to be deducted on the entire consideration for transfer of immovable property under section 194IA, so non-deduction on the balance amount justified treatment of the assessee as an assessee in default under section 201. The remaining TDS disallowances on provisions and expenses were not finally determined because additional material, including payment details, remittances and Form 16A, required verification; those issues were remitted for de novo examination by the Assessing Officer. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790699