https://www.taxtmi.com/caselaws?id=14853 The Full Bench ruled in favor of the petitioners, holding that L-13 and L-13A licensees are not considered "buyers" under Section 206C of the Income-tax Act, 1961. As a result, they are not liable for tax deduction at source. The court overruled a previous decision and declared the actions of deducting tax at source from these licensees to be illegal. en-us Fri, 08 Sep 2000 00:00:00 +0530 Thu, 23 Jul 2009 16:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14853 The Full Bench ruled in favor of the petitioners, holding that L-13 and L-13A licensees are not considered "buyers" under Section 206C of the Income-tax Act, 1961. As a result, they are not liable for tax deduction at source. The court overruled a previous decision and declared the actions of deducting tax at source from these licensees to be illegal. Case-Laws Income Tax Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14853