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2014 (5) TMI 282 - HC - Income TaxTransaction charges paid to the stock exchanges - fees for technical services - TDS u/s 194J - Prior decision of Court not put into light – Issues already rejected - Held that:- The decision in Kisan Ratilal Choksey Share & Securities Pvt. Ltd. [2014 (5) TMI 192 - BOMBAY HIGH COURT] and Commissioner of Income-tax - 4(3) Versus Kotak Securities Ltd. [2011 (10) TMI 24 - Bombay High Court] followed - Major two main issues were there in the earlier appeal as to the transaction charges paid to the stock exchanges and fees for technical services TDS u/s 194J which were rejected by the Court in appeal - The Revenue insists in arguing Appeals in the manner and for subsequent Assessment Years - Revenue ought to have been fair and brought to the notice of the Court the fact that its Appeal challenging the very findings and conclusions for prior Assessment Years has been dismissed by the Court on merits – thus, there is no substantial question of law arises for consideration – Decided against Revenue.
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