https://www.taxtmi.com/caselaws?id=237649 The High Court upheld the Tribunal's decision, citing precedents from the Uttarakhand High Court and a Tribunal Bench. It concluded that there was no legal error in the Tribunal's judgment regarding Income Tax Act provisions. The appeal questioning the interpretation of Sections 192(1) and 192(3) was dismissed, emphasizing that the obligation to pay deducted tax extends until the end of the financial year, regardless of the timing of deduction. en-us Fri, 05 Jul 2013 00:00:00 +0530 Fri, 04 Oct 2013 01:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237649 The High Court upheld the Tribunal's decision, citing precedents from the Uttarakhand High Court and a Tribunal Bench. It concluded that there was no legal error in the Tribunal's judgment regarding Income Tax Act provisions. The appeal questioning the interpretation of Sections 192(1) and 192(3) was dismissed, emphasizing that the obligation to pay deducted tax extends until the end of the financial year, regardless of the timing of deduction. Case-Laws Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237649