Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam
ITTA/517/2015HC Telangana01 Jun 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
TDS
under section 192 of the Act, the person deducting it, is not obliged to
or required to ascertain the nature of calling or vocation of the
assessee or utilization or application of the income by the assessee.
27. Chargeability to tax is not dependent on the manner of
utilization of the income. The utilization of a person’s income
