https://www.taxtmi.com/caselaws?id=207909 The Appellate Tribunal ITAT, Delhi ruled in a case involving the failure to deduct surcharge while deducting tax for the assessment year 1997-98. The Assessing Officer's order was set aside as it was found that section 194(1) of the Income-tax Act, 1961, does not provide for the levy of surcharge. The Tribunal directed the Assessing Officer to verify if the deductee had paid the surcharge and exclude that amount from the tax liability of the assessee. The appeal filed by the revenue was allowed for statistical purposes, with the decision pronounced on 20.1.2010. en-us Wed, 20 Jan 2010 00:00:00 +0530 Tue, 27 Dec 2011 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207909 The Appellate Tribunal ITAT, Delhi ruled in a case involving the failure to deduct surcharge while deducting tax for the assessment year 1997-98. The Assessing Officer's order was set aside as it was found that section 194(1) of the Income-tax Act, 1961, does not provide for the levy of surcharge. The Tribunal directed the Assessing Officer to verify if the deductee had paid the surcharge and exclude that amount from the tax liability of the assessee. The appeal filed by the revenue was allowed for statistical purposes, with the decision pronounced on 20.1.2010. Case-Laws Income Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207909