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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Personal liability of administrator of trust for non deduction ...

Case Laws     Income Tax

April 27, 2015

Personal liability of administrator of trust for non deduction of tax at source - Principal Officers - The proceedings initiated is not a criminal proceeding. Under these circumstances the impugned proceedings could not have been initiated against the Administrator, who was only acting as an employee of the Trust, as no payments were made to in his individual capacity and the payments were made by the Trust. - HC

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