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2017 (2) TMI 71 - AT - Income TaxTDS u/s 194C OR 194J - deductibility of the tax at source by the assessee to the payments made to M/s DBM Geotechnics Construction Private Limited - payments to contractors v/s payment in the nature of professional or technical services - Held that:- The assessee has placed on record Form 26A to contend that the amount received has been duly considered in the return of income filed by M/s DBM Geotechnics Construction Pvt. Ltd. and all taxes were duly paid by the said M/s DBM Geotechnics Construction Pvt. Ltd. to the Revenue . This contention of the assessee needs verification by the authorities below and we are inclined to set aside this issue to the file of the AO for verification and if the contention of the assesee are found to be correct, the AO shall grant relief keeping in view ratio of decision of Hon’ble Supreme Court in the case of Hindustan Coca-Cola Beverages Private Limited (2007 (8) TMI 12 - SUPREME COURT OF INDIA ). The assessee is directed to appear before the AO and file necessary evidences to support its contentions, as per our above direction
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