ICICI Bank Ltd. v. DC of Income-tax
36 Taxmann.com 433Income Tax Appellate Tribunal2013#3697 most cited
What is ICICI Bank Ltd. v. DC of Income-tax authority for?
The revenue bears the onus to demonstrate that taxes have not been recovered from the person primarily liable to pay them. Vicarious recovery is permissible only when the primary liability is not discharged.
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2019.
Also referred to as
ICICI Bank Ltd. v. DC of Income-tax · Section 201 · TDS compliance · deductee tax payment · onus on revenue · primary liability · vicarious recovery
Judgments citing ICICI Bank Ltd. v. DC of Income-tax
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