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2007 (10) TMI 283 - DELHI HIGH COURTTax deducted at source was not fully deposited in the treasury – impact of amendment in the section 195(1) in year 1987- A bare perusal of s.s. (1) of section 195 as it existed in the AY 1983-84 reveals that tax had to be deducted at source at the time of making payment to the payee - In the complaint filed by the revenue there is no averment that the accused persons made any payment to the foreign company to whom royalty was payable – royalty not actually paid to non-resident in financial year relevant to AY 1983-84 - no offence committed by the petitioners – prosecution not valid
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