https://www.taxtmi.com/caselaws?id=60265 Liability to deduct tax at source and the consequential interest under section 201(1A) depends on the real taxability of the payees on the relevant receipts. An order under section 201, including one framed with reference to section 201(1A), is appealable where it concerns substantive default liability rather than mere clerical correction. Interest could not be sustained without first verifying whether the bidi munshis/contractors were actually taxable on the payments received under section 194C. The matter was remitted for fresh determination after examining the payees' tax liability. en-us Wed, 04 Apr 1984 00:00:00 +0530 Tue, 04 Jan 2011 14:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60265 Liability to deduct tax at source and the consequential interest under section 201(1A) depends on the real taxability of the payees on the relevant receipts. An order under section 201, including one framed with reference to section 201(1A), is appealable where it concerns substantive default liability rather than mere clerical correction. Interest could not be sustained without first verifying whether the bidi munshis/contractors were actually taxable on the payments received under section 194C. The matter was remitted for fresh determination after examining the payees' tax liability. Case-Laws Income Tax Wed, 04 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60265