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2011 (12) TMI 152 - ITAT, DELHINon-deduction of tax at source u/s 194J - payment made by the University to the coordinator colleges to be paid to evaluation staff for conducting the evaluation of copy books of the examinees - evaluation work deemed to be technical in nature by A.O. - assessee did not filed replies before the AO nor ascribed any reasons as to why tax was not deducted at source – demand imposed - Held that:- CIT(A) deleted the addition on the basis of additional material submitted before him, without following the principles of natural justice. Since CIT(A) has not recorded any findings on the applicability or otherwise of provisions of sec. 194J of the Act nor the relevant documents, explaining the exact nature of payments made by the University to the Principals of aforesaid colleges are presented, therefore, the issues raised in appeal are restored to file of CIT(A) for fresh adjudication in accordance with law, in the light of aforesaid observations, bringing out clearly as to whether or not provisions of sec. 194J are applicable in this case.- Decided in favor of Revenue for statistical purposes.
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