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2014 (2) TMI 1164 - AT - Income TaxNon deduction of TDS - Vicarious liability - Held that:- Departmental Representative did not have much to say beyond placing her reliance on the orders of the authorities below and contending that on merit of the case the assessee ought to have deducted tax at source. That plea of hers is not relevant in the context in as much as TDS liability is only a vicarious liability. In the circumstances in which principal liability is discharged, vicarious liability does not survive. In any event, the issue also seems to be covered, on merits, in favour of the assessee by decision of Hon’ble Punjab & Haryana High Court in the case of CIT vs. Bharat Sanchar Nigam Limited (2013 (3) TMI 199 - PUNJAB & HARYANA HIGH COURT). During the course of remanded proceeding s the Assessing Officer shall examine this aspect of the matter as well. - Decided in favour of assessee.
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