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2004 (12) TMI 76 - ORISSA HIGH COURTTDS - deposit in credit of Central Government account - deductions u/s 192 and 194C in respect of the salary and sub-contractors payment - as per the two circulars of the Central Board of Direct Taxes, New Delhi, the deductions and deposits under sections 192 and 194C with the aforesaid officers at Kolkata out of salary and sub-contractors payments made at Balasore, Orissa, are in order. Hence, such deductions and deposits under sections 192 and 194C from salary and subcontractors, deductions made at Balasore, Orissa, were not required to be made at Balasore and deposited within the Income-tax Office, TDS, at Balasore - The impugned order passed by the Income-tax Officer (TDS)-cum-Tax Recovery Officer, Balasore, is quashed and the amount realised by the Income-tax Office (TDS)-cum-Tax Recovery Officer, Balasore, will be refunded to the petitioner together with the interest
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