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Case Law Details

Case Name : Tyroon Tea Company Limited & Anr. Vs Union of India Ors. (Calcutta High Court)
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Tyroon Tea Company Limited & Anr. Vs Union of India Ors. (Calcutta High Court)

In this writ petition, petitioners have challenged the constitutional validity and legality of section 194N of the Income Tax Act, 1961 which mandates the deduction of tax at source at the rate of 2% on cash withdrawals from, inter alia, a banking company exceeding Rs.1 crore in a financial year and the said section was inserted by the Please become a Premium member. If you are already a Premium member, login here to access the full content.

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