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TMI Blog2007 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... l/2002, I. T. A. (TDS) No. 01/Delhi/2002 and I. T. A. (TDS) No. 01/ Del/2002 relevant to the assessment year 1998-99. 2 The assessee is a joint venture in which Mr. Keshav Thirani and his associates have 26 per cent. equity shareholding and M/s. Woodward Governor Company, USA has the remaining balance shareholding of 74 per cent. 3 At the relevant time, the assessee had engaged one Kenneth Allen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re salary that Kenneth Allen Axelsen was receiving. However, in so far as the assessee is concerned, its case was that first of all it was not aware that the foreign collaborator was paying salary to Kenneth Allen Axelsen and, secondly, that in any event, there was no question of deducting tax at source on an amount which was not paid by the assessee to Kenneth Allen Axelsen. The Tribunal accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urce on any other payment, either by way of salary or otherwise which Kenneth Allen Axelsen was receiving from some other source. We feel that it would be an impossible burden on the assessee (or anybody else for that matter) to deduct tax at source on an amount which it was not paying but on some other amount paid by a third person altogether. 8 The Tribunal also considered the provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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