https://www.taxtmi.com/caselaws?id=69051 The Tribunal upheld the liability of a private limited company to deduct tax at source under Section 194C of the Income-tax Act for failing to deduct tax on payments to contractors. It rejected the argument that direct payment of tax by the payee absolves the payer from deduction responsibilities. The Tribunal directed the Income-tax Officer to determine the default amount based on payees' tax payments to avoid double taxation. The company's exemption claim under Section 194C(3)(i) was denied due to insufficient evidence. The matter was remanded for further assessment of default amounts. en-us Fri, 30 Aug 1991 00:00:00 +0530 Mon, 04 Apr 2011 17:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69051 The Tribunal upheld the liability of a private limited company to deduct tax at source under Section 194C of the Income-tax Act for failing to deduct tax on payments to contractors. It rejected the argument that direct payment of tax by the payee absolves the payer from deduction responsibilities. The Tribunal directed the Income-tax Officer to determine the default amount based on payees' tax payments to avoid double taxation. The company's exemption claim under Section 194C(3)(i) was denied due to insufficient evidence. The matter was remanded for further assessment of default amounts. Case-Laws Income Tax Fri, 30 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69051