TMI Blog2007 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-2007 - JUDGMENT The Revenue is aggrieved by an order dated October 28, 2005, passed by the Income-tax Appellate Tribunal, Delhi Bench 'F" In I .T.A. (TDS) No. 02/Del/2002, I. T. A. (TDS) No. 01/Delhi/2002 and I. T. A. (TDS) No. 01/ Del/2002 relevant to the assessment year 1998-99. 2 The assessee is a joint venture in which Mr. Keshav Thirani and his associates have 26 per cent. equity s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct tax at source even on the salary component paid by the foreign collaborator. In other words, according to the Revenue, the assessee was required to deduct tax at source on the entire salary that Kenneth Allen Axelsen was receiving. However, in so far as the assessee is concerned, its case was that first of all it was not aware that the foreign collaborator was paying salary to Kenneth Allen Axe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, the assessee was only liable to deduct tax at source on the payment that it was making to its managing director and it cannot be burdened with the liability of deducting tax at source on any other payment, either by way of salary or otherwise which Kenneth Allen Axelsen was receiving from some other source. We feel that it would be an impossible burden on the assessee (or anybody else fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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