1% was Hxaa cuuar my KARHATAKA, BANGALQRE
Bfi?ED THIS wag 21″ was my acmassn, 2998 { 2
FRESEET
wag HflN’BLE HE. JU$TICE m.3REEnaa3_fiAmT[- ”
any
$9 HflN’ELE MR. aUs?Icg_c.§}xfi§A3ASfi%¥Y’
ITA N0 252 at gags
agwfiam »i%.
3. THE m0mm1sa1aNERf0F.x§t§m3″w3xf;_
a R Bfilfifilfifi 5 “‘: ra -“.1
%GEENE RQhD*
EfiNfl%LORE5’K_ 1
3% $53 ENfiGfiE Tgx as$;¢§R’:Tms3
Whfib aawa ‘.V’g» *.”v”
m R §UI;§:N@’_
Qfififififi naan’-5
sagaagmafi
… fiP?ELLkNTS
“_ £§y $3: ; M’? Sfififififififlba ~anv.;
-CXyw§E mfixwiaz INBERANCE $G.;LTE.
{,’9:vI£1QmA; mryzagwa
~» Nw;22@2W Fiwflfi
fimvzymgykya mega
‘7″m§v,§ waxy RGAB
‘fiflfiflfiflfiflfiflfil
v “«EAE@A$&RE 5&9 Q94.
… RESPGNBENT
‘:Ph:3.a 33?: is fiiad ufmfiéfi-*3 vzsf I.T.2-‘mt,
lfiéi axiainq taut inf firdmr dated ll-l=l3!-2B06dan-mi
C£://,,
T33 ‘Ifim zzaapmnndent failrad ta deduat
remit the T135 amwunt ts.» the revenue.
ifimzsad zmstiaa ms: the: raapanrzientzg
fmznd; that tha :r:es.pmndenE: :’_§’.}..::.’4§I.’v’.’§’.._ra..§V,”_E’.”.”lC.’?…:
mandata C}-f Sac. EAMEA3 .g 1′–I_enc:é’,= “<§ire¢.t'–§=:i 'thé.-7
wefisyarsyr tam ciapazassit
z?-m'tm:'Emt: mt: the TDS 'V
a. Tim 3.19:'. the
mafia: 9f the in
agsyaal at the xaapcrzndent
g-&1*:"i:,1y The dirasztiean to
yay i1":texé"51;. *e;fV aV._§1Q"iV.§"E;Ps} ia mat: aaicie, the
__.2::j@ai: theta "'=»::s::.*fia.:::.~ 32$ rsncmfizmaad. The
§:".:ge;az:::%;i*x1'T=zfi&}:3.%:w«.% pamnitted under the mrder ta
onmr the intamst liability
far s.=:»:w.'§:fi""=:;~§'4tha aaaeaazmnt year. The zevenue
:V".:éés;;.;%.g2;»:;«a;%;m:41" by that mrciesx" af the Tribunal in
the: .i.nVi:m:aat baa filed the apyeal. The
"~."i:'.fVVQ;55;:'2z':1'.~.§'.'f$!fiQfT.'§Z has; mrzzt yrafarxad axry appeal
«against: the c-xzclmr ta: tha extent advezrae tr} its
1?.z1*s';as+r&at .
egg
g” In. tha abava appeal, the fallowing
aubatantiaé qaeatimnfi flf law axe fermulat§d
far wanfiiflaratianz
“i§ Whather tha Tmibunal wag coxfiagfiqifi
balding that mm interaat nae@”§&~géid;3F ?§&}
aaaeaaee fez mam dedumti0fl §f TBS£§eifi§_FC
man8agmam§ial§ aftax having fielfl tha§ W§h@
aaagaaae was liabia ta fiaénat TBS” an ,tha
imtarast camganant paifi by”hfi#ifig ramandafl ta
vazify aextain facfi@ -&ufi .EQ%QfimputG the
intarast? __ Aw_ x
:1} Whéthsig t§£”Txibunéi” waa cmrxeata im
hmldimg fihat th@$§ wag :K;’specific pzeviaion
ta deduct fiES»§efmié.i£aerti@n af Clause ix tn
a%mtimm-1%4§§3§’®f fihé Amt and therefare, the
gawa&a%§& mafia: a h aafide and xeaamnabla cause
‘h$fi;fiQ:,fifidg¢mmi tax and fiance; ma intereat
amfiarf£é&fi$Qni2fil§lA3 was lgviahle when such a
z’=plea wag mat taised? ”
3 “Q ET jTh@, txi%unal. maid. that thfl raspmnfiants
“afQ’um§t anxitled ta pay interest an the
R”wn@éflumtafi TEE amcumt ainca the said liability
=i$ im tha natuxa wf genalty. in this regard,
the txibunal refiigf/Egan tha decisian cf this
mazwmrf: in Mittal 31:94;-1 Ltd. ‘.33. GIT, 240 ITR,
“?$’?.
‘E.. In the Efittal Steal mafia, the pr-:>*e’§;’$a:.¥.. V’*tt.§_.f}
Saw. 2% was urxszier arsmaidsaratien.
g::*:mria;=::y zsemywwexs levy sf §eIifs1ltf3r :2.f._
ciaeflurctimm ia zmt effeaft-:’.~:g*:1 f::a_r” anj; Vxm1i:f§.
zeaaaazfm. Eiaawevaz, sec”. “£31 _:i.a “-a _ d3.at;j5.nct
pxcmvimimzi ta ievjy *~int;érgs”%:._. f«:;>z: cielayed
ressmittanmag It :§.a izxflflgihg ?;?V’1f1i?:$_t’L’.’$’3f.v’£’3’€:V.. v*’C’«**£ revenue
that fair ba};”atég*g.a3′.’ 1SEa§,PE*;uasi91t””_ai:=;’E””‘»..t:aé-.3-1 far any
z’az’aS«:::<:'::«a}/:s';i.}2a:ma.ué::#;–._'E.:1::é-. 5a-ssaasae is liable to
gay interéssgt _ gate of 12% p.a.
4£ imil§2«M§:;-3.j,r;~ f=3×9":avjfur:.-da, xavanue paya interest
i:_a;s» :;!:§'w§ .,vs",~:='s;,;*.::a«s::Vfrs<?'a;_a»2~:. Themfmze; the levy caf
_§.2»;*:.t'fg:.3};3ass'tVv'V :=.3fiE.ilfi»;¥ canzzuzet at any rate be
r;;;:nat1;€;$;:3;.¢Véa;:¥§ a penalty. In that view, the
u_ '%.".';.';!SLi'33.i";:"*.;'«":'§«"'.' 3:*i:*.:,.di:1g :::f the tzrihzmal is $21: amide.
~'7£.'7§*s;»3' q':w.asm3Z:':»r;;.%s =.::»f law ara mwered in favcuzz «of
" x-mrenusa .
1″,’: is: pertinent tax mantra ‘chat: moat Gf
szm *a.r’:E.atim«~3 in than. bicptmz Vahiazia accident =.-arm:
$/
get awmpamaatian balomg ta paarer strata ef
tha mmciaty. They’ may nmt incur any tafiz
1ia;m’.:z.itw.. ‘ma tribuztmi has rightly dim;;_t.=§_;9.”.;~?””
that the imtexeat paid abava Rs.5$,flQQ{?ai$Qt§
ha aylit and apxamd mvar thaJpa%iwd f£m@”thé _
data intaraat is directed :3 ha fiaid fii;i’ita.”
paymamt. if the ap:eafi ‘@§§r ia_’givafi_ in
majar&ty’ af caaea,vftha ffifififignfiant méy mat
Lamar liability ta pay afiy Tfi$.a:Efi §3e sweat,
the zwspmufiant’&amit3 TBS aficfinfi as directed
fly t%e €ribfing;£7tha ¢avenue is dfireated ta
bald. fine dmattci,§fl§uity*v§y’ issuing’ natice ta
ths fififififififi %hQ’hav& fiacaived mompenaatimn ta
5find wit théir tfifi liability an the interest
zémafivéfig if i§«ia fmumfi that there is a tax
‘”;iabiLity>efi the pataan Qameennad, the revenue
‘*xfabm$Lfi zmfiilact the tax firam the parsan
‘mancargad and xafumd tha amaunt to the
“zafigfimflemta So alga, if thaxa is na tax
“~Eiabi§ity on the ;paxaon. mmncerned, the TDS
awiiamtad ahaulfi ha xsfunmed ta the
scaspamrzfiantg. swf zmurse with intmraat in either
‘C?r’1&$rE’ ..
E-a7é:1i?:?:: the ahsmva smaervatiwna, the -1~
:2. a em. 1~:ruw»a=:i »
Tuflg@%§,%
juaqe
$9.3 *