https://www.taxtmi.com/caselaws?id=339098 The tribunal set aside the CIT(A)'s order and directed the Assessing Officer to delete the addition of Rs. 80,000 on account of TDS, allowing the appeal in favor of the assessee. The tribunal held that the liability to pay TDS does not fall on the assessee when it has already been deducted by the licensee, emphasizing the responsibilities of the deductor in such cases. en-us Wed, 15 Feb 2017 00:00:00 +0530 Sat, 18 Feb 2017 14:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339098 The tribunal set aside the CIT(A)'s order and directed the Assessing Officer to delete the addition of Rs. 80,000 on account of TDS, allowing the appeal in favor of the assessee. The tribunal held that the liability to pay TDS does not fall on the assessee when it has already been deducted by the licensee, emphasizing the responsibilities of the deductor in such cases. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339098