https://www.taxtmi.com/caselaws?id=18236 The court held that under section 205 of the Income-tax Act, the petitioner was not liable to pay tax if already deducted at source. The order denying credit for tax deduction was deemed illegal, and the petitioner was absolved of further tax liability as the tax had been deducted by the paying entity. The court quashed the order and directed authorities to pursue the entity responsible for deducting tax at source. The petition was disposed of with no costs awarded, confirming the petitioner's non-liability for the tax deducted at source under the Income-tax Act. en-us Fri, 02 Aug 1996 00:00:00 +0530 Tue, 29 Sep 2009 16:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18236 The court held that under section 205 of the Income-tax Act, the petitioner was not liable to pay tax if already deducted at source. The order denying credit for tax deduction was deemed illegal, and the petitioner was absolved of further tax liability as the tax had been deducted by the paying entity. The court quashed the order and directed authorities to pursue the entity responsible for deducting tax at source. The petition was disposed of with no costs awarded, confirming the petitioner's non-liability for the tax deducted at source under the Income-tax Act. Case-Laws Income Tax Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18236