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2015 (7) TMI 1294 - ITAT CHANDIGARHDisallowance u/s 40 (a)(ia) - non deduction of TDS from ‘Wheeling charges’ - failure to deduct tax at source on the payment of wheeling charges - Held that:- In the light of the order of CIT(Appeals) dated 04.11.2009 which is followed by ld. CIT(Appeals) for earlier years for the purpose of deleting the addition, we do not find any merit in the departmental appeal because the order of the ld. CIT(Appeals) dated 04.11.2009 is ultimately confirmed by the Tribunal vide order dated 28.05.2010 in which it was held that assessee was not required to deduct tax at source in respect of the payments by way of wheeling charges and SLDC charges. The issue is therefore, covered in favour of the assessee.
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