in the decision of the Supreme Court
in Aggarwal Chamber of Commerce case has no application to the facts on hand. The facts in the cited case disclose that the firm went into liquidation. While accounting theamounts to the Liquidator the appellant had effected TDS. Official Liquidator insisting
payment without effecting TDS. In the context of said facts it is held that deducting the
TDS from the payment is justified.
in the decision of the Supreme Court
in Aggarwal Chamber of Commerce case has no application to the facts on hand. The facts in the cited case disclose that the firm went into liquidation. While accounting theamounts to the Liquidator the appellant had effected TDS. Official Liquidator insisting
payment without effecting TDS. In the context of said facts it is held that deducting the
TDS from the payment is justified.
CAclubindia
