INCOME TAX : Burden to prove that payee had paid tax directly under section 191 which assessee failed to deduct as TDS is placed on assessee, and not on Department; on failure to do so assessee is to be considered as assessee in defaultINCOME TAX : Burden to prove that payee had paid tax directly under section 191 which assessee failed to deduct as TDS is placed on assessee, and not on Department; on failure to do so assessee is to be considered as assessee in defaultwww.taxmann.com Latest Case LawsRead More
