Assessee Must Make Bona Fide Salary Estimates u/s 192, Not Evaluated Like Sections 132 or 147 Powers.

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....TDS u/s 192 - The obligation of the Assessee u/s. 192 is only to make bonafide estimate of income of his employee under the head salaries. Such obligation cannot be tested on the parameters laid down on exercise of power by authorities under the Act exercising powers u/s.132 or u/s.147 of the Act.....