https://www.taxtmi.com/caselaws?id=469245 The Tribunal found that tax was not required to be deducted in several instances and, where deduction was required, the tax had already been deducted and paid to the Central Government. It also accepted that supporting electronic responses and issue-wise explanations were already on record, and declined to remand the matter for fresh verification because the factual material was complete and the dispute was old. The assessee was therefore not liable to be treated as an assessee in default, and the demand under section 201(1) and section 201(1A) was annulled. en-us Tue, 04 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 14:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469245 The Tribunal found that tax was not required to be deducted in several instances and, where deduction was required, the tax had already been deducted and paid to the Central Government. It also accepted that supporting electronic responses and issue-wise explanations were already on record, and declined to remand the matter for fresh verification because the factual material was complete and the dispute was old. The assessee was therefore not liable to be treated as an assessee in default, and the demand under section 201(1) and section 201(1A) was annulled. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469245