No S. 201 TDS Liability On Payer If AO Does Not Show Non-payment By Recipient: ITAT Kolkata

Ramakrishna Vedanta Math vs. ITO (ITAT Kolkata) <http://bit.ly/TDS_201>*Before
imposing s. 201 TDS Liability, AO to show that recipient has not paid tax
*

The AO passed an order u/s 201 in which he held the assessee to be in
default for failure to deduct TDS u/s 194C on payments made to contractors.
The assessee's argument that in view of *Hindustan Coca Cola Beverages* 293
ITR 226 (SC), the tax could not be recovered from it as it must have been
recovered from the recipient was rejected on the ground that the onus was
on the assessee to prove that the recipient had paid the taxes. On appeal
by the assessee to the Tribunal, HELD allowing the appeal:


*(Click Here To Read More <http://bit.ly/TDS_201>)*