https://www.taxtmi.com/caselaws?id=251399 The High Court of Madras allowed the appeal, setting aside the Income Tax Appellate Tribunal's order. The judgment clarified legal provisions regarding tax deduction at source, liability of the deductor, and protection for the assessee under Section 205 of the Income Tax Act. The involvement of the Official Liquidator highlighted the shift in liability due to the company's liquidation. en-us Mon, 11 Aug 2014 00:00:00 +0530 Sat, 13 Sep 2014 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251399 The High Court of Madras allowed the appeal, setting aside the Income Tax Appellate Tribunal's order. The judgment clarified legal provisions regarding tax deduction at source, liability of the deductor, and protection for the assessee under Section 205 of the Income Tax Act. The involvement of the Official Liquidator highlighted the shift in liability due to the company's liquidation. Case-Laws Income Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251399