If Payees Accounted for Received Amounts & Paid Taxes, Assessee Not in Default under Sec. 201(1)

Satya Kiran Healthcare Private Ltd Vs ITO (ITAT Delhi) Introduction: The case of Satya Kiran Healthcare Pvt. Ltd. vs. ITO, adjudicated by the ITAT Delhi, revolves around disputes regarding Tax Deducted at Source (TDS). The Assessee challenged the order of the Ld.CIT(A) regarding short deduction of TDS under sections 201(1) and 201(1A) of the Income Tax Act, pertaining to assessment years 2017-18 and 2019-20. Detailed Analysis: The core contention of the case was whether TDS should be deducted under section 194J or section 194C of the Act on payments made for maintenance of X-Ray and CVC machin...