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Delhi ITAT

Tax Deduct at Source Sec. 199/205In a case where the deductor has deducted tax at source but has not deposited the tax with the Govt, the assessee cannot be made to suffer. U/s 205, the assessee/ deductee cannot be called upon to pay the tax. Credit for the tax deducted at source has to be allowed in the hands of the deductee irrespective of whether the same has been deposited by the deductor to the credit of the Central Government or not (Favour of Assessee)

Aricent Technologies Holdings Ltd vs. ACIT (ITAT Delhi), 23.12.2019


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CA Yashu Goel
9899263490
M/s N.K. Goel & Bros.
Chartered Accountants

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