https://www.taxtmi.com/caselaws?id=255369 The High Court held that the Tribunal erred in interpreting the law regarding the liability of the appellant-assessees to deduct tax at source (TDS) under Section 194A of the Income Tax Act despite the Special Court's orders. The Court emphasized that the Special Court's provisions prevailed over other laws and that the Tribunal's decision was incorrect. Consequently, the High Court allowed the appeals, quashing the orders of the Tribunal, the Assessing Officer, and the CIT(A), confirming that the appellants were not obligated to deduct TDS as per the Special Court's directives. en-us Tue, 16 Dec 2014 00:00:00 +0530 Thu, 15 Jan 2015 08:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255369 The High Court held that the Tribunal erred in interpreting the law regarding the liability of the appellant-assessees to deduct tax at source (TDS) under Section 194A of the Income Tax Act despite the Special Court's orders. The Court emphasized that the Special Court's provisions prevailed over other laws and that the Tribunal's decision was incorrect. Consequently, the High Court allowed the appeals, quashing the orders of the Tribunal, the Assessing Officer, and the CIT(A), confirming that the appellants were not obligated to deduct TDS as per the Special Court's directives. Case-Laws Income Tax Tue, 16 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255369