https://www.taxtmi.com/caselaws?id=174727 The Appellate Tribunal upheld the decision of the Ld. Commissioner of Income Tax (Appeals) to delete the demand raised by the Assessing Officer against the assessee for short deduction of tax. The Tribunal found that the assessee's reliance on lower deduction tax certificates issued under section 197 in the name of its head office in Mumbai, instead of the office making payments in Bahadurgarh, was justified. The genuineness of the certificates was not in doubt, leading to the dismissal of the Revenue's appeal. en-us Wed, 07 Mar 2012 00:00:00 +0530 Fri, 16 Oct 2015 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174727 The Appellate Tribunal upheld the decision of the Ld. Commissioner of Income Tax (Appeals) to delete the demand raised by the Assessing Officer against the assessee for short deduction of tax. The Tribunal found that the assessee's reliance on lower deduction tax certificates issued under section 197 in the name of its head office in Mumbai, instead of the office making payments in Bahadurgarh, was justified. The genuineness of the certificates was not in doubt, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174727