2025 (2) TMI 1771

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....Sh. Shailener Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2011-12, arises against the CIT(A), Aligarh's in case No. 18/201819/Aligarh/347 dated 30.08.2018, in proceedings u/s 201(1)/201(1A) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. It emerges during ....

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....ultancy works for outside organizations/agencies. The said works are stated to be carried out jointly by a team of the above teaching staff and regulated by the concerned departments of the university. And that the university thereafter receives the corresponding charges from the payees concerned which are deposited in the bank account and reimbursed to the teaching staff after deducting the expen....

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....nder "salary" head. The legislature has thereafter inserted sub-section (2B) thereto vide the Finance Act, 1987 w.e.f. 01.06.1987 enabling such a deductor; alike the appellant, to deduct TDS in case of it's payees, qua other heads as well. The Revenue's case accordingly is that once the assessee herein has not deducted TDS on the above consultancy charges, it's case would stand covered u/s 192(2B)....