CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
202 makes it
clear that the power to recover tax by deduction of tax
at source under the foregoing provisions of Chapter XVII
is in addition to and without prejudice to any other
mode of recovery provided in the Act. Section 203
makes it obligatory on the person deducting tax to issue
a certificate to the person from whom