Bank Found Defaulting for Not Deducting TDS on Payments Above Limit, Lacks Section 197 Certificate, Demand Upheld.

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....Non deduction of TDS u/s 194A - payment exceeded the basic limit of taxation - in the absence of certificate u/s 197, the bank is obliged to deduct the TDS - AO has rightly treated the assessee as assessee in default failure to deduct the TDS and remit to the Government account - demand raised u/s 201/201(1A) in this case sustained....