No Liability for Assessee in Default to Deduct TDS on Payee having No Liability to Pay Tax on Income: ITAT [Read Order]

By Ipsita Das - On July 6, 2023 1:00 pm - 2 mins read
No - Liability - Assessee - Default - Deduct - TDS - Payee - No - Liability - Pay - Tax – Income – ITAT – TAXSCAN

The Gauhati Bench of Income Tax Appellate Tribunal (ITAT),held that if the payee has no liability to pay tax on exempt income, the liability to deduct tax at source in the hands of the payer cannot be fastened, therefore, assessee cannot be held to be ‘assessee in default’. In the office/business premises of the assessee,…

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