2013 (10) TMI 104

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..... AKHAND HIGH COURT] - The provisions of Sub-section (1) and Sub-Section (3) of Section 192 have to be read together and if the same are read carefully, then it would appear that the payment of deducted tax shall be extended upto the end of the relevant financial year irrespective of the fact whether the deduction has been made at the time of payment or not – In the present case, shortfall of TDS wa .....

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..... a case where tax deductible under the Act was not deducted either in whole or in part? (C) On a fair construction of Section 192(3) of the Income Tax Act, whether the Appellate Tribunal is justified in construing the provision as relieving the assessee of obligation to pay interest under Section 201(1A) of the Income Tax Act, merely because the assessee adjusted the shortfall before the end of .....

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..... by the Hyderabad Bench of the Tribunal in the case of Hyderabad Metropolitan Water Supply Sewerage Board vs. A.C.I.T., in I.T.A.T. Nos.1483 to 1485/Hyd/Hyd/08, dated 9.1.2009. As the learned Tribunal has rendered the judgment while following the decision of the Uttarakhand High Court in the case of Enron Expat Services Inc., and a decision of the coordinate Bench of the Tribunal in the case of .....

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