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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