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2012 (7) TMI 118 - HC - Income TaxTDS - assessing authority has issued certificates authorizing the payment without deduction of tax - after the issuance of the said certificate the assessee made payments as against each invoices without any deductions – Held that:- Under section 197, there is no obligation on part of payer to pay tax as long as certificate issued under section 197 is in force and not cancelled and - payer cannot be treated as an assessee in default even if tax is found payable under Act - assessee could not have deducted tax at source - he cannot be treated as a defaulter under law - He is not an assessee in default as understood under Section 201 of the Act - In favour of assessee
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