Payers Not Penalized for Payee's AIR Data Errors; Case Law Supports Non-Accountability in Income Tax Discrepancies.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Additions on the basis of AIR information - if the payee does not amend its AIR information, the payer cannot be penalized for the same - AT....