https://www.taxtmi.com/caselaws?id=386558 A taxing notification imposing deduction at source and penalty liability must be strictly construed, so liability cannot be extended by implication or analogy to persons not expressly covered. A university established under a State statute was not named in Notification No. 2401 dated 27.4.1987 and could not be treated as a corporation or undertaking within the notified categories. As the assessee was not obliged to deduct tax at source under the notification, the penalty under Section 8-D(6) could not be sustained. The revision succeeded and the penalties restored by the Tribunal were set aside. en-us Wed, 25 Sep 2019 00:00:00 +0530 Thu, 03 Oct 2019 06:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386558 A taxing notification imposing deduction at source and penalty liability must be strictly construed, so liability cannot be extended by implication or analogy to persons not expressly covered. A university established under a State statute was not named in Notification No. 2401 dated 27.4.1987 and could not be treated as a corporation or undertaking within the notified categories. As the assessee was not obliged to deduct tax at source under the notification, the penalty under Section 8-D(6) could not be sustained. The revision succeeded and the penalties restored by the Tribunal were set aside. Case-Laws VAT and Sales Tax Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386558