https://www.taxtmi.com/caselaws?id=242169 The Miscellaneous Application by the assessee was partly allowed, addressing specific directions sought on the High Court judgment and Supreme Court principles regarding tax payments under section 40(a)(ia). The ITAT clarified the application of legal principles in the context of the case, modifying the order to include directions for the Assessing Officer to consider the High Court judgment's view on non-deduction of tax due to a genuine belief. However, no specific direction was given on the application of Supreme Court principles in the recovery context under section 201. en-us Thu, 07 Feb 2013 00:00:00 +0530 Thu, 09 Jan 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242169 The Miscellaneous Application by the assessee was partly allowed, addressing specific directions sought on the High Court judgment and Supreme Court principles regarding tax payments under section 40(a)(ia). The ITAT clarified the application of legal principles in the context of the case, modifying the order to include directions for the Assessing Officer to consider the High Court judgment's view on non-deduction of tax due to a genuine belief. However, no specific direction was given on the application of Supreme Court principles in the recovery context under section 201. Case-Laws Income Tax Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242169