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2019 (1) TMI 1968 - TELEGANA HIGH COURTDepreciation @ 40% on vehicles given on lease under hire purchase agreement - HELD THAT:- Question already been answered against the Revenue by a Bench of this Court [2012 (9) TMI 1222 - TELANGANA HIGH COURT] Therefore, following the same, the first question of law is answered against the appellant. Interest u/s.244A (2) - there was a delay in furnishing the TDS Certificates by the assessee - HELD THAT:- Tribunal has recorded a finding on fact to the effect that the delay in furnishing the TDS Certificates was not attributable to the assessee. In fact, the assessee claimed credit to the extent of ₹ 1,10,70,255/-.But, the Assessing Officer gave credit only to the extent of ₹ 1,08,39,129/-. The certificates for the value of ₹ 2,31,126/- were found to be defective. But, the Tribunal recorded a factual finding that the assessee had no control in respect of the issue of TDS Certificate. We do not think that the second question of law arises for consideration in this case.
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