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TDS cannot be postponed till last date of accounting period, HC ruling in virgin Creations will not apply
Case Law Details
- Case Name
- Income-tax Officer - Ward 1(4) Vs Bhoomi Construction (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Rajkot
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IN THE ITAT RAJKOT BENCH
Income-tax Officer – Ward 1(4)
versus
Bhoomi Construction
IT APPEAL NO. 601 (RJT.) OF 2012
[ASSESSMENT YEAR 2006-07]
Date of Pronouncement: 08.02.2013
ORDER
D.K. Srivastava, Accountant Member
The appeal filed by the Revenue is directed against the order passed by the CIT (A) on 31-08-2012, on the following grounds:-
“1. The learned CIT(A)-I, has erred in law and on facts of the case in deleting the addition of Rs. 57,48,265/- u/s.40(a)(ia) made by the Assessing Officer on account of tax not been deposited or paid during the previous ye...
I am a software freelancer and my earnings critically depend on the web search engines based advertisements. I make full payments through credit card and deposit TDS from my own account.
As per the above case judgement, I am a defaulter as I am not ‘deducting tax at source’.
Can some body advice how to handle this situation ?
The issues regarding Merlyn Shipping and Virgin Creation juugements need to be sorted out in Budget 2013 for once and all.