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2016 (8) TMI 1332 - AT - Income TaxShort deduction of tax u/s 194D - TDS on service tax deposited on behalf of agent - demand raised under section 201(1)/201(1A) - Held that:- As in assessment year 2008–09 to 2010–11 [2016 (5) TMI 1254 - ITAT MUMBAI], his predecessor–in–office has dealt with the issue while deciding the appeal preferred by the assessee and decided the issue holding that the assessee is not required to deduct tax at source under section 194D on the service tax component, followed the same and deleted the demand raised by the Assessing Officer. As the issue in dispute is squarely covered by the aforesaid observations of the co–ordinate bench in assessee’s own case, respectfully following the same, we uphold the order of the learned Commissioner (Appeals).
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