Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Appeal against liability to deduct tax allows a payer who bore deduction to seek a declaration of non-deductibility. Section 248 permits a person who, under an agreement, bore and paid tax deductible under section 195 on income other than interest to appeal to the ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Appeal against liability to deduct tax allows a payer who bore deduction to seek a declaration of non-deductibility.
Section 248 permits a person who, under an agreement, bore and paid tax deductible under section 195 on income other than interest to appeal to the Commissioner (Appeals) for a declaration that no tax was deductible. The appeal is available where the payer has paid such tax to the Central Government but claims that no deduction was legally required. A proviso restricts appealability for tax paid on or after a later specified date.
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