433 (Lucknow Trib.) 2. Aligarh Muslim University v. ITO (TDS)
28 Taxmann.com 25Income Tax Appellate Tribunal2012#4552 most cited
What is 433 (Lucknow Trib.) 2. Aligarh Muslim University v. ITO (TDS) authority for?
If the deductee has already paid the tax due, the deductor cannot be deemed to be in default under section 201(1) or liable for interest under section 201(1A). The Revenue must establish that the tax is not recoverable from the deductee before deeming the deductor as an assessee in default.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.
Also referred to as
Aligarh Muslim University v. ITO (TDS) · 28 Taxmann.com 25 · TDS · deductor in default · section 201(1) · section 201(1A) · tax paid by deductee · interest on TDS