No TDS U/S 192 in Case Where Tax Already Been Paid by Employer

CA Isha Seth

Relevant Sections:

Section 17(2): Relevant clauses discussed in the judgment portion.

Section 264(1):(1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Principal Commissioner or Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.[RELEVANT EXTRACT]

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