https://www.taxtmi.com/caselaws?id=184635 The Tribunal ruled in favor of the assessee, a public limited company, in a tax dispute case. The Tribunal held that section 201 of the Income-tax Act, 1961, does not apply to cases of short deduction of tax at source from salaries. It emphasized that the primary obligation to pay tax remains with the employee, and the employer cannot be held liable if tax is not deducted. The Tribunal quashed the order raised by the Income-tax Officer and allowed the appeal of the assessee, stating that the demand for tax was unjustified and without jurisdiction. en-us Tue, 06 Jun 2000 00:00:00 +0530 Thu, 14 Jul 2016 17:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184635 The Tribunal ruled in favor of the assessee, a public limited company, in a tax dispute case. The Tribunal held that section 201 of the Income-tax Act, 1961, does not apply to cases of short deduction of tax at source from salaries. It emphasized that the primary obligation to pay tax remains with the employee, and the employer cannot be held liable if tax is not deducted. The Tribunal quashed the order raised by the Income-tax Officer and allowed the appeal of the assessee, stating that the demand for tax was unjustified and without jurisdiction. Case-Laws Income Tax Tue, 06 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184635