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 unsustainable as once the said contractor was assessed to tax creating tax liability on payment received from the Government Institution.

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