https://www.taxtmi.com/caselaws?id=253320 The Tribunal remanded the case back to the Assessing Officer for reconsideration, emphasizing the need to determine if the franchisees had paid the taxes due before holding the assessee liable under Section 201(1). The Tribunal highlighted the clarificatory nature of the proviso to Section 194H, exempting certain entities from TDS obligations retrospectively. The appeals were allowed for statistical purposes, and the Assessing Officer was instructed to issue a speaking order after providing a fair hearing. en-us Tue, 18 Nov 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253320 The Tribunal remanded the case back to the Assessing Officer for reconsideration, emphasizing the need to determine if the franchisees had paid the taxes due before holding the assessee liable under Section 201(1). The Tribunal highlighted the clarificatory nature of the proviso to Section 194H, exempting certain entities from TDS obligations retrospectively. The appeals were allowed for statistical purposes, and the Assessing Officer was instructed to issue a speaking order after providing a fair hearing. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253320