Court :
HC
Brief :
Held by hon"ble court that u/s 205 no demand can be raised against the assessee to the extent such tax has been deducted from rent income in accordance with section 194-I, hence assesse is not liable to pay tax deducted but not deposited by the tenant-lessee.
Citation :
Smt. Anusuya Alva Vs. D.C.I.T.
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