U.P. Trade Tax: Penalty proceedings initiated u/s 8(D)(6) untenable once tax liability was created on contractor

Bundelkhand University Vs Commissioner Commercial Tax (Allahabad High Court)

Allahabad High Court held that penalty proceedings initiated against a Government Institution for non-deduction of tax under section 8(D) of U.P. Trade Tax Act from amount payable to works contractor uns

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