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1 - 4 of 4 (0.27 seconds)Section 191 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Adidas India Marketing (P) Ltd. on 10 July, 2006
" we note that Tribunal has followed the decision of this Court in CIT
Vs. Adidas India Marketing (P) Ltd, 288 ITR 379 (Del) in which this
Court held that the assessee who was obliged to but had not deducted
tax at source, would not have asked to pay the same where dueductee
8 ITA Nos. 434 to 436(Asr)/2011
had paid tax on the amount received by him as his income. The
Tribunal further noted that since the deductee is Government of India
undertaking, it cannot be presumed that it has not paid tax. We put it
to the counsel for the appellant as to whether any notice was issued by
the AO to the AAI, so that there is not double taxation, the counsel for
the appellant stated that this was not clear from the filed. Similarly,
the counsel in reply to the Court query also said that there is nothing
on record to suggest that any proceedings have been intimated against
AAI for not paying taxes.
Section 201 in The Income Tax Act, 1961 [Entire Act]
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