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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Bar against direct demand: where tax is deducted at source, the assessee cannot be required to pay that tax directly.</h1> Where tax is deductible at source, the assessee shall not be called upon to pay that tax personally to the extent it has been deducted, thereby preserving the withholding mechanism as the primary means of discharge and shifting immediate collection responsibility away from the recipient.

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