Tax credit for government-paid withholding recognized when payment is made to government and certificate is produced. Amounts paid to the government under withholding provisions are to be treated as tax paid on behalf of the taxpayer and credit must be given in the relevant assessment upon production of the prescribed withholding certificate.
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.
Tax credit for government-paid withholding recognized when payment is made to government and certificate is produced.
Amounts paid to the government under withholding provisions are to be treated as tax paid on behalf of the taxpayer and credit must be given in the relevant assessment upon production of the prescribed withholding certificate.
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