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2013 (2) TMI 152 - HC - Income TaxShort deduction of tax from the payment made for contract work - ITAT deleted the demand - Held that:- Assessing Officer of the contractors have furnished certificate under Section 197 to the Principal Officer of the Parle Biscuits Pvt Ltd, Mumbai. Such certificate is in terms of clause (iii) of Section 204. Such certificate mandates the persons to whom such certificate is issued to deduct tax at a rate lower than the prescribed rate under Section 194C. Merely because the assessee has got separate TAN for Bahadurgarh unit and for Mumbai unit, will not render the certificate issued under Section 197(2) as redundant. Such certificate is to be issued to the Principal Officer of the Company as the person responsible for deduction of tax and not to any other person or unit of the assessee. Therefore, the order passed by the CIT (A) Rohtak and affirmed by the Tribunal cannot be said to be suffering from any illegality in any manner. No merit in the present appeal - in favour of assessee.
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