Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam
ITTA/517/2015HC Telangana01 Jun 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
section 108 of the Indian Evidence Act, 1872. Thus, the reliance
upon the concept of civil death of nuns and priests under canon law,
to avoid deduction of tax at source, cannot be of avail to the
appellants.
38. After the coming into force of the Constitution, the exigibility
to tax is governed and controlled by the respective taxing statutes
