https://www.taxtmi.com/caselaws?id=346180 The High Court upheld the Tribunal's decision, confirming that the assessee could not be held liable for tax not deducted if the deductee had no tax liability or had paid the tax. The High Court agreed with the remand to the Assessing Officer for verification of the deductee's tax liability. The appeals were dismissed, affirming that the Revenue could not demand tax from the assessee for failing to deduct tax if the deductee had no tax liability or had paid the tax. en-us Wed, 18 Jan 2017 00:00:00 +0530 Fri, 04 Aug 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346180 The High Court upheld the Tribunal's decision, confirming that the assessee could not be held liable for tax not deducted if the deductee had no tax liability or had paid the tax. The High Court agreed with the remand to the Assessing Officer for verification of the deductee's tax liability. The appeals were dismissed, affirming that the Revenue could not demand tax from the assessee for failing to deduct tax if the deductee had no tax liability or had paid the tax. Case-Laws Income Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346180