SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO.4919 OF 2013
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Commissioner of Income-tax.............................................................................Appellant.
v.
Bovis Lend Lease (I) Ltd.
................................................................................Respondent |
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A.K. SIKRI AND N.V. RAMANA, JJ.
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| Date :JULY 18, 2016 |
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| Appearances |
P.S. Narasimha, ASG, Ms. Vimla Sinha, S. Wasim A. Qadri, T.M. Singh and Mrs. Anil Katiyar, Advs.for the Petitioner.
Chaitanya, Senthil Jagadeesan, Ms. Shruti Iyer and Govind Manoharan, Advs. for the Respondent.
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Section 197 read with section 195 and 201 of the Income Tax Act, 1961 — TDS — SLP dismissed against High Court's ruling that payer cannot be treated as assessee in default for non deduction of tax at source as long as certificate issued under section 197 is in force — Commissioner of Income Tax vs. Bovis Lend Lease I Ltd.
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ORDER
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1. On the facts of these petitions, we are not inclined to interfere with the order(s) of the High Court. The special leave petitions are dismissed.
2. We, however, leave the question of law open to be decided in an appropriate case.
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[2016] 241 TAXMAN 312 (SC) |
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