https://www.taxtmi.com/caselaws?id=70665 The Tribunal upheld the TDS demand and interest imposed on the assessee for non-deduction of tax on payments made to a beneficiary company, ruling that a certificate issued post the payment period could not absolve the assessee from TDS obligations for the relevant transactions. The decision emphasized the importance of timely compliance with TDS provisions and clarified the limitations on the retrospective effect of certificates issued by tax authorities. en-us Fri, 25 Nov 2005 00:00:00 +0530 Fri, 27 Jul 2012 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70665 The Tribunal upheld the TDS demand and interest imposed on the assessee for non-deduction of tax on payments made to a beneficiary company, ruling that a certificate issued post the payment period could not absolve the assessee from TDS obligations for the relevant transactions. The decision emphasized the importance of timely compliance with TDS provisions and clarified the limitations on the retrospective effect of certificates issued by tax authorities. Case-Laws Income Tax Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70665