Assessee's Belief on Payee's Residency Rejected; Failed to Deduct Tax at Source u/s 195 of Income Tax Act.

TDS u/s 195 - non deduction of tax at source - Residential status of payee unknown - Bonafide belief that the payee is resident of India (who is non-resident) - This argument cannot be accepted as he was with the company since long time and this argument of the assessee do not come to present assessee’s rescue or absolve him of the duty to do what the law required the present assessee to do. - AT .....

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