Judgement
This query is : Resolved
HARVI SHAH
(Querist)
26 November 2009
Can you mail me the whole case law of Mahindra & Mahindra 313 ITR 263 (AT) (MUM) (SB). You can mail it at s_harvi@yahoo.com
Aditya Maheshwari
(Expert)
26 November 2009
Email ID?
Aditya Maheshwari
(Expert)
26 November 2009
Mahindra & Mahindra 313 ITR 263 (AT) (Mum.) (SB): The primary liability is of the recipient. Proceedings against the payer are maintainable only if tax cannot be recovered from the recipient.
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