https://www.taxtmi.com/caselaws?id=8023 Past remittance demands for tax not deducted at source were held unenforceable where the statutory limitation period for treating the payer as an assessee in default and for recovery had expired. The Court accepted that liability had arisen when the payments were made, but barred enforcement once the prescribed time limits under the Income-tax Act and the repealed recovery provisions had passed. By contrast, the department was entitled to insist on deduction of tax at source for future remittances to the non-resident recipient, and that compliance direction was upheld. en-us Fri, 19 Jun 1970 00:00:00 +0530 Fri, 27 Mar 2009 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8023 Past remittance demands for tax not deducted at source were held unenforceable where the statutory limitation period for treating the payer as an assessee in default and for recovery had expired. The Court accepted that liability had arisen when the payments were made, but barred enforcement once the prescribed time limits under the Income-tax Act and the repealed recovery provisions had passed. By contrast, the department was entitled to insist on deduction of tax at source for future remittances to the non-resident recipient, and that compliance direction was upheld. Case-Laws Income Tax Fri, 19 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8023