https://www.taxtmi.com/caselaws?id=63339 The Tribunal rectified its order to apply Section 17(3)(ii) in conjunction with Section 192 for tax deduction on interest credited to ex-employees, holding the assessee fund responsible for deducting tax only at the time of payment, not at the time of credit as per Section 194A. The Tribunal emphasized correcting errors to ensure fair treatment of taxpayers and directed the Assessing Officer to adjust the tax deduction accordingly. en-us Fri, 09 May 2008 00:00:00 +0530 Fri, 20 Jul 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63339 The Tribunal rectified its order to apply Section 17(3)(ii) in conjunction with Section 192 for tax deduction on interest credited to ex-employees, holding the assessee fund responsible for deducting tax only at the time of payment, not at the time of credit as per Section 194A. The Tribunal emphasized correcting errors to ensure fair treatment of taxpayers and directed the Assessing Officer to adjust the tax deduction accordingly. Case-Laws Income Tax Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63339