https://www.taxtmi.com/caselaws?id=61031 The Tribunal partially allowed the appeal, directing verification of tax payment by the employee and granting relief accordingly. It emphasized the employer's duty to ensure proper tax deduction, upholding the levy of interest under section 201. The decision distinguished the case from precedent, emphasizing the employer's obligation to deduct tax at source and the consequences of non-compliance with TDS provisions. The Tribunal's ruling highlighted the importance of verifying tax payments by employees and ensuring correct tax deductions by employers to avoid liability under section 201. en-us Thu, 14 Oct 1999 00:00:00 +0530 Mon, 10 Jan 2011 14:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61031 The Tribunal partially allowed the appeal, directing verification of tax payment by the employee and granting relief accordingly. It emphasized the employer's duty to ensure proper tax deduction, upholding the levy of interest under section 201. The decision distinguished the case from precedent, emphasizing the employer's obligation to deduct tax at source and the consequences of non-compliance with TDS provisions. The Tribunal's ruling highlighted the importance of verifying tax payments by employees and ensuring correct tax deductions by employers to avoid liability under section 201. Case-Laws Income Tax Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61031