Case Law Details
Case Name : CIT (TDS) Vs. Sahara India Commercial Corpn. Ltd. (Allahabad High Court)
Related Assessment Year : 2003-04 to 2007-08
Courts :
All High Courts Allahabad High Court
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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 tax, assessee cannot be held to be “Assessee in Default” merely for the reason tha...
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OFFHAND
The view the court has taken may come to the rescue, also of those who have failed to deduct tax at source u/s 194 IA, if regard be had to the special facts and circumstances in a given case.
Attention may be invited, for necessary clues, to the two write-ups published on this website, –
@ https://www.google.com/url…
AND
@ https://www.google.com/url…
(Also published in 2013 KLJ Parts 7 (July) and 8 (August), respectively)