https://www.taxtmi.com/caselaws?id=384565 In TDS matters, where the deductee has already discharged tax on the relevant income, the deductor cannot be made to pay the same tax again. However, failure to deduct tax may still attract interest for the period of default and statutory penalty consequences under the TNVAT Act. Because the assessment orders did not record whether, and to what extent, the job workers had already paid tax, the assessments were set aside and remitted for fresh re-computation after issuing fresh show cause notices and giving the assessee an opportunity to respond. en-us Mon, 29 Jul 2019 00:00:00 +0530 Sat, 17 Aug 2019 07:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384565 In TDS matters, where the deductee has already discharged tax on the relevant income, the deductor cannot be made to pay the same tax again. However, failure to deduct tax may still attract interest for the period of default and statutory penalty consequences under the TNVAT Act. Because the assessment orders did not record whether, and to what extent, the job workers had already paid tax, the assessments were set aside and remitted for fresh re-computation after issuing fresh show cause notices and giving the assessee an opportunity to respond. Case-Laws VAT and Sales Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384565