https://www.taxtmi.com/caselaws?id=289483 The High Court affirmed the Tribunal's decision, ruling in favor of the tax deduction obligation on the company. The Court held that the company's liability to deduct tax under section 18(3B) was not dependent on a formal determination of their status as agents under section 43. As the company failed to establish their agent status, they were unable to avoid the tax deduction obligation as required by the Indian Income-tax Act, 1922. en-us Thu, 14 Jan 1960 00:00:00 +0530 Sat, 01 Aug 2020 18:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289483 The High Court affirmed the Tribunal's decision, ruling in favor of the tax deduction obligation on the company. The Court held that the company's liability to deduct tax under section 18(3B) was not dependent on a formal determination of their status as agents under section 43. As the company failed to establish their agent status, they were unable to avoid the tax deduction obligation as required by the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 14 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289483