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2019 (11) TMI 1515 - AT - Income TaxTDS u/s 195 - tds liability - HELD THAT:- When the Assessing Officer himself issued certificates saying that the assessee is not required to deduct tax under Section 195 of the Act, this Tribunal is of the considered opinion that there is no justification for making any disallowance during the years under consideration. The copies of certificates are filed by the assessee. This Tribunal is unable to uphold the orders of both the authorities below. Accordingly, orders of both the authorities below are set aside and the disallowance made by the Assessing Officer is deleted. - Decided in favour of assessee.
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