https://www.taxtmi.com/caselaws?id=441849 Tax collection at source liability is conditional where toll lessees have already discharged tax on the relevant income or turnover: the appellant is not to be taxed again if the Assessing Officer verifies prior payment, but may be proceeded against if no such payment is found. Interest remains recoverable for the period of default in not collecting tax at source, even where the principal demand is excluded because the lessee has already paid tax. The operative effect is that double taxation is avoided, while statutory interest for delayed collection continues to apply. en-us Thu, 10 Aug 2023 00:00:00 +0530 Thu, 06 Feb 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441849 Tax collection at source liability is conditional where toll lessees have already discharged tax on the relevant income or turnover: the appellant is not to be taxed again if the Assessing Officer verifies prior payment, but may be proceeded against if no such payment is found. Interest remains recoverable for the period of default in not collecting tax at source, even where the principal demand is excluded because the lessee has already paid tax. The operative effect is that double taxation is avoided, while statutory interest for delayed collection continues to apply. Case-Laws Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441849