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2015 (7) TMI 1341 - ITAT JAIPURTDS u/s 194C on deductee (RSAMB) as registered u/s 12A - CIT (A) held that the provisions of the section 194J were not applicable in respect of the payments made by the assessee to RSAMB, on account of statutory contribution, against which the assessee received professional and technical services from RSAMB - HELD THAT:- In the instant case, there was no loss to the revenue as the deductee (RSAMB) was not liable to pay tax (the income being loss and RSAMB being registered u/s 12A). In view of the above, it is held that the assessee cannot be treated as an assessee in default. The A.O. is directed to delete the demand raised u/s 201(1) & 201(1A).
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