https://www.taxtmi.com/caselaws?id=3181 The Court set aside the Tribunal's decision and directed the Assessing Authority to reassess the matter, emphasizing the importance of considering evidence of TDS payment to prevent double taxation and financial hardship for the assessee. The Court highlighted that the delay in producing evidence was due to external factors and allowed the assessee to present further evidence for a fair resolution. en-us Mon, 04 Jun 2007 00:00:00 +0530 Tue, 29 Jul 2008 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3181 The Court set aside the Tribunal's decision and directed the Assessing Authority to reassess the matter, emphasizing the importance of considering evidence of TDS payment to prevent double taxation and financial hardship for the assessee. The Court highlighted that the delay in producing evidence was due to external factors and allowed the assessee to present further evidence for a fair resolution. Case-Laws Income Tax Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3181