https://www.taxtmi.com/caselaws?id=65076 The Tribunal upheld the appellant's honest belief in not deducting tax at source on payments to the hotel for crew accommodation. The demand for short deduction of tax was not deleted based on the hotel's income disclosure. However, the interest charged under the Income-tax Act was deleted due to a bona fide belief in non-deduction of tax. The revenue's appeals were partly allowed, with decisions varying on different issues. en-us Fri, 28 Mar 2003 00:00:00 +0530 Sat, 12 Feb 2011 11:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65076 The Tribunal upheld the appellant's honest belief in not deducting tax at source on payments to the hotel for crew accommodation. The demand for short deduction of tax was not deleted based on the hotel's income disclosure. However, the interest charged under the Income-tax Act was deleted due to a bona fide belief in non-deduction of tax. The revenue's appeals were partly allowed, with decisions varying on different issues. Case-Laws Income Tax Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65076