https://www.taxtmi.com/caselaws?id=437076 The Tribunal allowed both appeals filed by the assessee for the assessment years 2012-13 and 2013-14. The Tribunal emphasized the importance of section 205 of the Income Tax Act, stating that if the payer deducts tax at source, no tax demand can be raised against the assessee to the extent of the tax deducted. The Tribunal found that the revenue authorities failed to disprove the assessee's claims regarding TDS deduction, leading to the ruling in favor of the assessee for both assessment years. en-us Wed, 29 Mar 2023 00:00:00 +0530 Thu, 27 Apr 2023 09:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437076 The Tribunal allowed both appeals filed by the assessee for the assessment years 2012-13 and 2013-14. The Tribunal emphasized the importance of section 205 of the Income Tax Act, stating that if the payer deducts tax at source, no tax demand can be raised against the assessee to the extent of the tax deducted. The Tribunal found that the revenue authorities failed to disprove the assessee's claims regarding TDS deduction, leading to the ruling in favor of the assessee for both assessment years. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437076