https://www.taxtmi.com/caselaws?id=208974 The High Court dismissed the appeals, holding that the assessee was not liable to deduct tax at source on commission payments to agents based on a communication from the Ministry of Finance relieving them from such obligation. The court emphasized that once an instruction exempting tax deduction was issued, the assessee could not be held accountable based on a subsequent communication. It was suggested that the Revenue pursue action against the agents for taxable income. The Tribunal's decision was upheld, and the appeals were dismissed. en-us Mon, 21 Mar 2011 00:00:00 +0530 Sat, 03 Aug 2013 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208974 The High Court dismissed the appeals, holding that the assessee was not liable to deduct tax at source on commission payments to agents based on a communication from the Ministry of Finance relieving them from such obligation. The court emphasized that once an instruction exempting tax deduction was issued, the assessee could not be held accountable based on a subsequent communication. It was suggested that the Revenue pursue action against the agents for taxable income. The Tribunal's decision was upheld, and the appeals were dismissed. Case-Laws Income Tax Mon, 21 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208974