https://www.taxtmi.com/caselaws?id=58256 The Tribunal held that the assessee was liable to deduct tax at source under section 195 and pay interest under section 201(1A) due to delayed tax payment. The argument of the assessee being an agent of the non-resident was rejected as no order under section 163(2) was passed, and the assessee never claimed agency status before the ITO. The appeal was dismissed, affirming the lower authorities' orders. en-us Sat, 30 Jun 1984 00:00:00 +0530 Sat, 18 Dec 2010 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58256 The Tribunal held that the assessee was liable to deduct tax at source under section 195 and pay interest under section 201(1A) due to delayed tax payment. The argument of the assessee being an agent of the non-resident was rejected as no order under section 163(2) was passed, and the assessee never claimed agency status before the ITO. The appeal was dismissed, affirming the lower authorities' orders. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58256