https://www.taxtmi.com/caselaws?id=236772 The Tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeals. It found that the Assessee had made a bona fide estimate of taxable salary, complied with the Act's provisions, and that the AO's interpretation was narrow. The Tribunal noted the primary tax liability rests with the payee and in honest differences, the deductor should not be penalized. The appeals were dismissed, affirming the CIT(A)'s order. en-us Fri, 28 Jun 2013 00:00:00 +0530 Sat, 07 Sep 2013 11:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236772 The Tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeals. It found that the Assessee had made a bona fide estimate of taxable salary, complied with the Act's provisions, and that the AO's interpretation was narrow. The Tribunal noted the primary tax liability rests with the payee and in honest differences, the deductor should not be penalized. The appeals were dismissed, affirming the CIT(A)'s order. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236772