https://www.taxtmi.com/caselaws?id=31597 The Supreme Court clarified that a deductor is not liable for tax deduction at source if the deductees have already paid taxes, provided the deductor proves the deductee declared and paid taxes. Payments to laborers were deemed wages, not contractual, and interest under Section 201(1A) for delayed payments was computed based on tax liabilities. The appeals were dismissed as no substantial legal question arose, affirming the Tribunal's decision regarding the Income Tax Act provisions for the financial years in question. en-us Mon, 17 Nov 2008 00:00:00 +0530 Sun, 23 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31597 The Supreme Court clarified that a deductor is not liable for tax deduction at source if the deductees have already paid taxes, provided the deductor proves the deductee declared and paid taxes. Payments to laborers were deemed wages, not contractual, and interest under Section 201(1A) for delayed payments was computed based on tax liabilities. The appeals were dismissed as no substantial legal question arose, affirming the Tribunal's decision regarding the Income Tax Act provisions for the financial years in question. Case-Laws Income Tax Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31597