https://www.taxtmi.com/caselaws?id=182019 The High Court of Kerala allowed the appeal, reversed the Tribunal's decision, and remitted the matter to the Assessing Officer for verification of TDS deduction by the respondent and tax payment by sub-contractors. The Court emphasized that if TDS was recovered and assessments were made in the sub-contractors' hands, the department could not apply a different standard to the respondent. The Assessing Officer was instructed to verify the TDS position and decide on allowing or disallowing the deductions accordingly. en-us Fri, 04 Jun 2010 00:00:00 +0530 Fri, 29 Apr 2016 18:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182019 The High Court of Kerala allowed the appeal, reversed the Tribunal's decision, and remitted the matter to the Assessing Officer for verification of TDS deduction by the respondent and tax payment by sub-contractors. The Court emphasized that if TDS was recovered and assessments were made in the sub-contractors' hands, the department could not apply a different standard to the respondent. The Assessing Officer was instructed to verify the TDS position and decide on allowing or disallowing the deductions accordingly. Case-Laws Income Tax Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182019