CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
204 defines persons responsible for paying the
tax deducted at source. Such responsibility depends
upon category of payment. Section 205 makes it clear
that where tax is deductible at source under the
provisions of the Act, the assessee himself will not be
called upon to pay the tax to the extent to which tax
had been deducted from the income
