https://www.taxtmi.com/caselaws?id=3391 The appeals under Section 260A of the Income Tax Act regarding the deduction of tax at source for hire charges under Sections 194-I and 194C were dismissed by the Tribunal. The Tribunal affirmed the Assessing Officer's decision holding the assessee liable to deduct tax at source on hire charges at a higher rate under Section 194-I. It was held that if the deductee had already paid the tax, it could not be recovered from the assessee. The Tribunal emphasized that the Explanation to Section 191 did not change the pre-existing legal position. Additionally, interest under Section 201(1A) could only be claimed until the date of actual tax payment. en-us Mon, 10 Jul 2006 00:00:00 +0530 Mon, 28 Jul 2008 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3391 The appeals under Section 260A of the Income Tax Act regarding the deduction of tax at source for hire charges under Sections 194-I and 194C were dismissed by the Tribunal. The Tribunal affirmed the Assessing Officer's decision holding the assessee liable to deduct tax at source on hire charges at a higher rate under Section 194-I. It was held that if the deductee had already paid the tax, it could not be recovered from the assessee. The Tribunal emphasized that the Explanation to Section 191 did not change the pre-existing legal position. Additionally, interest under Section 201(1A) could only be claimed until the date of actual tax payment. Case-Laws Income Tax Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3391