https://www.taxtmi.com/caselaws?id=68560 The Tribunal upheld the assessee's contentions, emphasizing the distinction in tax liability triggers under sections 201(1) and 201(1A) of the Income Tax Act, 1961. It ruled that no tax deduction was required as per the declarations under section 197A, and delays in receiving declarations did not impose tax liability. The Tribunal dismissed the Revenue's appeal, citing consistency with legal interpretation and precedents, ultimately affirming the relief of Rs. 8,818 for the assessment year 1996-97. en-us Thu, 01 Jul 2004 00:00:00 +0530 Thu, 14 Jun 2012 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68560 The Tribunal upheld the assessee's contentions, emphasizing the distinction in tax liability triggers under sections 201(1) and 201(1A) of the Income Tax Act, 1961. It ruled that no tax deduction was required as per the declarations under section 197A, and delays in receiving declarations did not impose tax liability. The Tribunal dismissed the Revenue's appeal, citing consistency with legal interpretation and precedents, ultimately affirming the relief of Rs. 8,818 for the assessment year 1996-97. Case-Laws Income Tax Thu, 01 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68560