Assessing Officer Can Declare Assessee in Default Under TDS Only if Income is Taxable: Sections 195 & 191.

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....TDS u/s 195 r.w.s. 191 - in order to treat the assessee/payee as an assessee in default it is required that the income so paid or credited to the account of the payee/recipient is capable of being brought within the tax net and such assessments should be lawfully made by the AO on the payee/recipient - AT....