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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

AO has made Shree Jagannath Temple Office to be responsible to ...


Shree Jagannath Temple Office not liable for tax collection; not a "person" u/s 206(1C) of Income Tax Act.

December 19, 2013

Case Laws     Income Tax     AT

AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - AT

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