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Case Law Details

Case Name : Pr. CIT Vs Jasjit Singh (Delhi High Court)
Appeal Number : ITA 295/2023
Date of Judgement/Order : 02/11/2023
Related Assessment Year : 2015-16
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Pr. CIT Vs Jasjit Singh (Delhi High Court)

Delhi High Court held that the Income Tax Act does not seem to cast a burden on the deductee/payee with regard to the deposit of money, which is retained as tax, by the payer i.e., the deductor.

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