https://www.taxtmi.com/caselaws?id=244305 The High Court upheld the Tribunal's decision to remit the case to the Assessing Officer for determining whether the payees were charitable institutions exempt from tax under Section 12A. The High Court emphasized that the Assessing Officer should assess the liability to pay tax under the Income Tax Act, keeping all issues open for consideration, including the applicability of Section 194-C and interpretation of circulars. The court found no substantial question of law, resulting in the dismissal of the appeals. en-us Wed, 12 Feb 2014 00:00:00 +0530 Sat, 22 Feb 2014 17:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244305 The High Court upheld the Tribunal's decision to remit the case to the Assessing Officer for determining whether the payees were charitable institutions exempt from tax under Section 12A. The High Court emphasized that the Assessing Officer should assess the liability to pay tax under the Income Tax Act, keeping all issues open for consideration, including the applicability of Section 194-C and interpretation of circulars. The court found no substantial question of law, resulting in the dismissal of the appeals. Case-Laws Income Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244305