https://www.taxtmi.com/caselaws?id=63945 The Tribunal dismissed the appeal by Delhi Electric Supply Undertaking (DESU) regarding tax deduction under section 195. DESU, treated as an agent of an American company, deposited tax despite a section 163 order. The Tribunal held the deposited tax belonged to the American company and was appropriated for its demand, denying DESU a refund. The Tribunal found the order under section 195(2) valid at issuance, as DESU didn't challenge it post-agent status acknowledgment. Refund denial was upheld due to DESU's compliance and pending foreign company tax liability determination in assessments. en-us Mon, 29 Oct 1990 00:00:00 +0530 Wed, 02 Feb 2011 17:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63945 The Tribunal dismissed the appeal by Delhi Electric Supply Undertaking (DESU) regarding tax deduction under section 195. DESU, treated as an agent of an American company, deposited tax despite a section 163 order. The Tribunal held the deposited tax belonged to the American company and was appropriated for its demand, denying DESU a refund. The Tribunal found the order under section 195(2) valid at issuance, as DESU didn't challenge it post-agent status acknowledgment. Refund denial was upheld due to DESU's compliance and pending foreign company tax liability determination in assessments. Case-Laws Income Tax Mon, 29 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63945