TMI BlogIf the AO finds that the recipient-assesses, i.e., SAL was not liable to pay any tax during the relevant...If the AO finds that the recipient-assesses, i.e., SAL was not liable to pay any tax during the relevant assessment year or has actually paid tax, the assessee cannot be held to be "assessee in default" merely for the reason that it has failed to deduct tax or has short deducted tax - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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