TMI Blog2022 (7) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... at source in respect of payments made by it to its employees. Since the appellant had not deducted tax on the entire amount paid and deducted tax only in respect of part of the amount paid as per its own understanding, the finding that the appellant was an assessee in default, in our view, is completely justified. The Tribunal was also correct in its view that it was the primary obligation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022., Special Leave to Appeal (C) No(s). 9876/2020 - - - Dated:- 26-7-2022 - HON'BLE MR. JUSTICE UDAY UMESH LALIT, HON'BLE MR. JUSTICE S. RAVINDRA BHAT AND HON'BLE MR. JUSTICE SUDHANSHU DHULIA For the Petitioner : Mr. K.V. Vishwanathan, Sr. Adv., Mr. Sanjay Kapur, AOR, Ms. Megha Karnwal, Adv., Mr. Arjun Bhatia, Adv., Mr. Aashish Kumar, Adv., Mr. Lalit Rajput, Adv. For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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