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2017 (8) TMI 1436 - GUJARAT HIGH COURTTDS u/s 194C - difference between the amounts shown by the assessee and the IRCTC in their books of accounts - Held that:- In plain terms, section 194C does not cover the present situation where the assessee was making payment of licence fee to the IRCTC for catering service. In that view of the matter, we see no reason to interfere. However, this may not be seen as our confirmation of the Tribunal’s view that IRCTC was a government body and therefore also requirement of deducting tax at source did not arise or that proviso to sub-section (1) of Section 201 may have retrospective effect. See PR. COMMISSIONER OF INCOME TAX-6 VERSUS HAKMICHAND D AND SONS [2017 (10) TMI 484 - GUJARAT HIGH COURT]
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