https://www.taxtmi.com/caselaws?id=258992 The High Court ruled that the assessee was not liable to deduct tax at source for professional fees paid to consultants/doctors and that proceedings under Section 201(1) of the Income Tax Act could not be initiated against the assessee. The Court held that the Trust, not the assessee acting as an employee, was responsible for the tax deductions. The appeals filed by the revenue were dismissed, affirming the Appellate Authority's decision and directing the revenue to proceed against the Trust for any tax-related liabilities. en-us Fri, 23 Jan 2015 00:00:00 +0530 Mon, 27 Apr 2015 07:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258992 The High Court ruled that the assessee was not liable to deduct tax at source for professional fees paid to consultants/doctors and that proceedings under Section 201(1) of the Income Tax Act could not be initiated against the assessee. The Court held that the Trust, not the assessee acting as an employee, was responsible for the tax deductions. The appeals filed by the revenue were dismissed, affirming the Appellate Authority's decision and directing the revenue to proceed against the Trust for any tax-related liabilities. Case-Laws Income Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258992