https://www.taxtmi.com/caselaws?id=5291 A bona fide claim of deduction at source under the Income-tax Act did not amount to wilful disobedience of the Court's payment direction, because the respondents were not shown to have acted mala fide in withholding part of the amount. Contempt was therefore not made out, and the Court declined to proceed against the respondents. The question whether the withheld sum was ultimately taxable was expressly left open for determination by the Income-tax Officer in assessment proceedings, so the tax liability remained separate from the contempt issue. en-us Thu, 03 Aug 1989 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5291 A bona fide claim of deduction at source under the Income-tax Act did not amount to wilful disobedience of the Court's payment direction, because the respondents were not shown to have acted mala fide in withholding part of the amount. Contempt was therefore not made out, and the Court declined to proceed against the respondents. The question whether the withheld sum was ultimately taxable was expressly left open for determination by the Income-tax Officer in assessment proceedings, so the tax liability remained separate from the contempt issue. Case-Laws Income Tax Thu, 03 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5291