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2016 (3) TMI 876 - HC - Income TaxShort deduction of tax from the payment of commission paid by BSNL/MTNL to their public call office franchises - ITAT deleted the demand - Held that:- The issue involved in all these appeals is similar and the Punjab and Haryana High Court titled as The Commissioner of Income Tax (TDS), Chandigarh versus M/s Bharat Sanchar Nigam Limited [2013 (3) TMI 199 - PUNJAB & HARYANA HIGH COURT ] wherein held no substantial question of law arises for consideration, inter alia, for the reason that the Central Board of Direct Taxes vide circular dated 12.03.2008 has taken a stand that the demands are not to be enforced on BSNL and MTNL offices except in the cases where taxes have been deducted at source but not paid over to the revenue. The proviso is clarificatory in nature though it was inserted by the Finance Act, 2007 w.e.f. 01.06.2007. The nature of the amendment and the purpose which it seeks to achieve make it abundantly clear that it is a clarificatory amendment and would be applicable even in respect of assessment years prior to insertion of the said amendment. It is apt to record herein that the Apex Court in a latest judgment in the case titled as Neon Laboratories Limited versus Medical Technologies Limited and others, reported in (2016 (3) TMI 787 - SUPREME COURT) has directed that every High Court must give due deference to the law laid down by other High Courts - Decided in favor of assessee.
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