https://www.taxtmi.com/caselaws?id=269606 The Supreme Court allowed the Revenue's appeal, remanding the matter back to the High Court for a fresh decision on the dismissal of appeals under Section 260A of the Income Tax Act, 1961. The Court held that the High Court erred in dismissing the appeal for lack of a legal question. Additionally, the Court found the assessee justified in pleading reasonable cause for delayed tax deposit, invalidated the penalty under Section 271C for failure to deduct tax from expatriate employees, and clarified that the duty to deduct tax arises only upon employee notification. The Court ruled in favor of the assessee, dismissing the appeals without costs. en-us Mon, 07 Dec 2015 00:00:00 +0530 Thu, 17 Dec 2015 06:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269606 The Supreme Court allowed the Revenue's appeal, remanding the matter back to the High Court for a fresh decision on the dismissal of appeals under Section 260A of the Income Tax Act, 1961. The Court held that the High Court erred in dismissing the appeal for lack of a legal question. Additionally, the Court found the assessee justified in pleading reasonable cause for delayed tax deposit, invalidated the penalty under Section 271C for failure to deduct tax from expatriate employees, and clarified that the duty to deduct tax arises only upon employee notification. The Court ruled in favor of the assessee, dismissing the appeals without costs. Case-Laws Income Tax Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269606