https://www.taxtmi.com/caselaws?id=336974 The High Court ruled in favor of the appellant, rejecting the assessee's arguments and emphasizing the liability under Section 206C(1C) and Section 206C(7) of the Income Tax Act, 1961. The Court highlighted the liability imposed on the assessee and clarified that interest under Section 206C(7) is not affected by the deductee-assessee's tax payment. The impugned orders were set aside, and the appeals were allowed, directing the Tribunal to consider the assessee's main contention regarding the liability to collect tax at source. en-us Tue, 20 Dec 2016 00:00:00 +0530 Sat, 17 Jun 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336974 The High Court ruled in favor of the appellant, rejecting the assessee's arguments and emphasizing the liability under Section 206C(1C) and Section 206C(7) of the Income Tax Act, 1961. The Court highlighted the liability imposed on the assessee and clarified that interest under Section 206C(7) is not affected by the deductee-assessee's tax payment. The impugned orders were set aside, and the appeals were allowed, directing the Tribunal to consider the assessee's main contention regarding the liability to collect tax at source. Case-Laws Income Tax Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336974