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Assessing Officer's Actions Deemed Unauthorized: No TDS Deduction Obligation u/s 192, Rule 30(2) Clarified.
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....TDS u/s 192 - Non deduction of TDS - liability to deposit sum, not deducted or collected, with the Govt. treasury does not arise under Chapter XVII-B of the Act read with Rule 30(2) of the Income Tax Rules 1962 - action of the AO u/s 201(1) & 201(1A) imposing liability towards unpaid salary is without authority of law - AT....
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