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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Demand u/s 201(1) and 201(1A)- TDS default - Onus is on the ...

Income Tax

June 24, 2014

Demand u/s 201(1) and 201(1A)- TDS default - Onus is on the revenue to demonstrate that the taxes have not been recovered from the person who had the primarily liability to pay tax, and it is only when the primary liability is not discharged that vicarious recovery liability can be invoked. - AT

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