S. 205 : Deduction at source-Bar against direct demand-Tax deducted at source-What the Revenue cannot do directly, it is impermissible for it to reach the same end indirectly-Revenue is directed to refund-Mistake apparent-Review petition is dismissed.[S.260A, Form No 16A]
Incredible Unique Buildcon (P) Ltd. v. ITO [2023] 155 taxmann.com 603 / (2024) 337 CTR 121 / (Delhi)(HC) Editorial : Incredible Unique Buildcon (P) Ltd. v. ITO (2024) 337 CTR 129/ 234 DTR 352 (Delhi)(HC)