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2018 (12) TMI 830 - HC - Income TaxEmployee on deputation - computation of total salary paid as provided in Section 195A - income tax liability on the salary received by the appellant from the consultant company - whether salary and the tax portions were paid by the foreign consultant Snc-Shawinigan as evidenced by clause 1.9.1 clearly indicated that the tax portion was to be borne by KSEB? - liability to bear the tax burden - Held that:- As decided in HORACE DANSEREAU, TRIVANDRUM VERSUS ASST. COMMISSIONER OF INCOME TAX, CIRCLE I (1)TRIVANDRUM [2017 (12) TMI 1066 - KERALA HIGH COURT] question of law raised has to be answered in favour of the revenue and against the assessee on a different reasoning than that given by the Tribunal. In many of the assessment orders the computation has not been properly made. The Assessing Officer would, hence, employ Section 195A and compute the amounts properly within a period of two months from the date of receipt of the certified copy of this judgment. The assessee are said to have paid up the amounts already. Only if there is a balance due, the same would have to be satisfied by the assessee or its agent - Decided in favour of revenue.
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