Case Law Details
Case Name : Smt. Anusuya Alva vs Deputy Commissioner Of Income Tax (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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If we look at the scheme for the provision of deduction of tax at source, it becomes obvious that such person is acting on behalf of the Revenue, i.e.,as an agent of the Revenue. In fact, the person is enabled statutorily to make deduction and remit the amount to the Central Government, though in the instant case, the person who has deducted the amount may be the tenant or lessee of the petitioner and there is such inter se relationship as between the two, insofar as the deduction of tax at source representing 20 per cent of the monthly rent payable as envisaged
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Right view on the basis of Principal and Agent that is General Law and actually any statute you make definitely observe the rules of General Law that way is sec 205.
Law is indeed based on rule of law, certainly not a supporting mechanism for coercing one in any civil issues please.
all thing looks good on record. If anybody go with rules laydown by gov then they can not eat 2 times food. regarding Income tax department . It is most corrupt department in our country. If you have money you can do anything. Deduct tax and not deposit. convert taxable income into non taxable income, there is no need vouchers for conveyance reimbursement, cash payment more then 20 K, conveyance allowance payment in the name of wife. CA audit only computerized vouchers so he can change narration and nature of payment any time. I face this case with Accord Financial Services and ward 49(1) TDS , Circle 32(1) no penalty, nothing . 4 years passed. Corruption devta jindabad.