Deductor Not in Default When Payee Has Paid Due Taxes: ITAT Mumbai

ITO (TDS) Vs Sashwat Energy Private Limited (ITAT Mumbai)

ITAT Mumbai Holds Deductor Not in Default Where Payee Has Paid Tax: TDS Demand under Sections 201(1) & 201(1A) Set Aside

The Mumbai Bench of the ITAT partly allowed the Revenue’s appeal and allowed the assessee’s cross-objection for statistical purposes in the case of Sashwat Energy Private Limited for AY 2021-22, dealing with liability under sections 201(1), 201(1A) and consequential levy under section 234E.

The

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