ITAT gets flak from HC for examining applicability of TDS provision though TDS was paid belatedly to

IT: In view of decision of Smt. J. Rama v. CIT [2012] 344 ITR 608/[2010] 194 Taxman 37 (Kar.), assessee was liable to deduct tax at source from payments made to taxi owner; matter was to be remitted back to find out whether TDS payments were made within time