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2016 (2) TMI 509 - AT - Income TaxShort deduction of tax at source - non deducting tax at appropriate rate - Held that:- We direct the Assessing Officer to verify whether taxes have been paid by the payees in respect of the amount received by them from the assessee and if upon such verification it is found that the deductees have paid tax on the amount received by them from the assessee cannot be treated as an assessee in default. - Decided in favour of assessee for statistical purposes. Liability to pay interest under section 201(1A) - Held that:- As held by the Hon'ble Supreme Court in Hindustan Coca Cola Beverage (P.) Ltd. (2007 (8) TMI 12 - SUPREME COURT OF INDIA ), assessee is liable to pay interest under section 201(1A) till the date of payment of taxes by the deductees on the income received by them from the deductor assessee
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