https://www.taxtmi.com/highlights?id=7012 Reassessment orders - the failure to deduct tax by the petitioner in accordance with Section 7(3) of the WC Act cannot amount to “turnover of sale” escaping assessment as TDS is only a mode of collecting the tax payable by the recipient of the money, the deductor of the tax acts as the agent of the Revenue. - HC en-us Mon, 04 Mar 2013 12:08:23 +0530 Mon, 04 Mar 2013 12:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=7012 Reassessment orders - the failure to deduct tax by the petitioner in accordance with Section 7(3) of the WC Act cannot amount to “turnover of sale” escaping assessment as TDS is only a mode of collecting the tax payable by the recipient of the money, the deductor of the tax acts as the agent of the Revenue. - HC Highlights VAT and Sales Tax Mon, 04 Mar 2013 12:08:23 +0530 https://www.taxtmi.com/highlights?id=7012