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2012 (8) TMI 1038 - AT - Income TaxTDS u/s 194J - non deduction of tax at source in respect of transmission charges, State Load Dispatching Centre (“SLDC”) charges - Held that:- Respectfully following the decision of the Tribunal in the case of Bangalore Electric Supply Company Ltd. [2012 (11) TMI 385 - ITAT BANGALORE], we uphold the order of the CIT(A) so far as it relates to transmission charges and reverse the order of the CIT(A) with reference to SLDC charges. The issues regarding levy of interest, the question whether (SLDC) was Government within the meaning of section 196 and the question whether the liability of the person making payment will stand extinguished on payment of taxes by the recipient of the payment and the question of period of levy of interest u/s. 201(1A) of the Act do not require any consideration. Revenue has apart from the original grounds of appeal raised has sought to file additional grounds of appeal. These additional grounds of appeal are a reiteration of the stand of the revenue as reflected in the original grounds of appeal but on different facets of the issue raised in the original grounds of appeal. The additional grounds are admitted for adjudication.
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