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        Case ID :
        Income Tax

        HC analyzed TDS provisions regarding 'payable' vs. 'paid'...

        Tax Deduction Dispute Resolved: HC Clarifies 'Payable' Meaning, Overturns ITAT Order Based on Supreme Court Precedent Under Section 40(a)(ia)

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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.
                                HC analyzed TDS provisions regarding "payable" vs. "paid" interpretations. The court found the lower tribunal's order erroneous based on a previously overruled HC judgment. Applying SC precedent in Palam Gas Service and Directorate of Revenue Intelligence cases, the court determined the term "payable" has a specific legal meaning distinct from actual payment. Consequently, the HC set aside the ITAT Ranchi order and remitted the matter for fresh adjudication, directing the tribunal to reconsider the issue in light of the SC's interpretation of Section 40(a)(ia) and subsequent legal principles governing tax deduction at source.
                                Note: It is a system-generated summary and is for quick reference only.
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