Case Law Details
Case Name : Rashtriya Ispat Nigam Ltd. Vs Addl CIT (TDS), (ITAT Visakhapatnam)
Related Assessment Year : 2011-12 to 2013-14
Courts :
All ITAT ITAT Visakhapatnam
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This article is analysis of recent judicial pronouncement in the case of Rashtriya Ispat Nigam Ltd. v. Addl CIT (TDS) :-
1) The reason for this opening paragraph is to equip the reader to plan his order of reading. Invariably, it happens that, each of the reader is at different level of maturity and has different priorities at different times.
2) Rather than agreeing, it is more important to think and apply you mind on an issue. Thus objective of my article will be fulfilled even if one dis-agrees with my views.
Background-:
3) As you would be aware, section 206AA starts with “Non-Obstante C...
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2 Comments
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I think the judgment is reasonable as finance act 2012 has also taken care of this fact. Although amendment made by FA 2012 is prospective but the Judgment of Hindustan beverages which also deals with same issue is there which says that once tax has been recovered from taxpayer , deductor can’t be treated in default.
Great enlightening effort CA. Yogesh S. Limaye ji
Many Thanks
CA. Nitin Kumar Agarwal