Court Rules on TDS for Stake Money Payments: Assessee Must Appeal u/s 201(1) for Default Issues.

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....TDS on Payment toward stake money u/s 194B - Assessee in default u/s 201(1) - if aggrieved, the petitioner has to pursue the remedy of appeal available under the Statute, but they cannot straightaway invoke the jurisdiction of this Court under Article 226 of the Constitution of India - HC....