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2023 (4) TMI 730 - ITAT CUTTACKTDS u/s 194J - Addition u/s 40(a)(ia) - assessee uses the transmission line of Orissa Power Transmission Corporation Limited (OPTCL) and Power Grid Corporation of India Limited (PGCIL) - HELD THAT:- The claim of the assessee that it is not liable for TDS insofar as it is not a payment by the assessee to OPTCL but it is the assessee only acting as a banker and deposited in ESCROW arrangements and subsequently payments were made to OPTCL. In any case, the decision in the assessee’s own case shows that in the immediately preceding the issue has been held in favour of the assessee and the revenue has not been able to show that any appeal has been filed against the said decision. This being so, respectfully following the decision of the Co-ordinate Bench in assessee’s own case [2011 (11) TMI 77 - ITAT, CUTTACK] we have no reason to interfere with the order of the ld CIT(A) as the ld CIT(A) has judiciously decided the issue following the decision of the Co-ordinate Bench of this Tribunal for the earlier assessment years. Consequently, we uphold the same. Appeal of the revenue stands dismissed.
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