Case Law Details
Case Name : Commissioner Of Income Tax Vs Ranoli Investment Pvt. Ltd. & Ors. (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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As provided by s. 205 of the Act, where tax is deductible at source, the assessee shall not be called upon to pay the tax himself to the extent to which it has been deducted from the relevant income. Thus, from the aforesaid provisions it emerges that as soon as the tax is actually deducted at source by the person responsible to make payment, the liability of the assessee to pay that tax gets discharged and it is for the person who has deducted the tax at source to deposit the same with the Government.
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