Case Law Details
Case Name : ACIT- LTU Vs. M/s. Bajaj Auto Limited (ITAT Mumbai)
Appeal Number : ITA Nos. 3638, 3639, 3640, 3641 & 3642/Mum/2010
Date of Judgement/Order : 27/05/2011
Related Assessment Year : 1998- 99
Courts :
All ITAT ITAT Mumbai
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ACIT, Mumbai Vs M/s Bajaj Auto Limited (ITAT Mumbai)- From the language of section 205 of the Act, it is clear that the bar operates as soon as it is established that the tax has been deducted at source and it is wholly irrelevant as to whether the tax deducted at source is paid to the credit of the Central Government of not and whether the TDS certificate in Form No. 16 has been issued or not. Also the mere fact that the employer may not issue the TDS certificate to the employee does not mean that the liability of the employer ceases. The liability to pay income-tax if deducted at source is upon the employer.
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” Bench, Mumbai
Before Shri R.V. Easwar, President
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