Assessee not in-default for non deduction of TDS if recipient was not liable to tax

CIT (TDS) Vs. Sahara India Commercial Corpn. Ltd. (Allahabad High Court)

It is an important aspect to be examined whether Recipient- Assessee has directly paid tax or has no liability of tax at all. Since this aspect was not examined by Assessing Authority, therefore, in our view, Tribunal has rightly remanded matter to Assessing Authority to examine this aspect. If Assessing Authority finds that Recipient- Assessee, i.e., SAL was not liable to pay any tax during relevant assessment year or has actually paid t

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