Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 128 - AT - Income TaxTDS u/s 194I - non-deduction of tax at source - lease rent payments to the Yamuna Expressway Industrial Development Authority - Held that:- if the assessee wishes to take benefit of the proviso to section 201 of the income tax act, then it is for the assessee to furnish necessary detail, so that assessee cannot be treated as assessee in default with respect to the amount of tax deductible. Since the issue in dispute of deducting tax at source on lease rent and consequent tax liability under Section 201(1) & 201(IA) involved in the present appeals of the assessee has already been decided by the Tribunal (2017 (9) TMI 241 - ITAT DELHI) and the Assessing Officer has been directed to carry out the verification as mentioned in para 17 of the order of the Tribunal, these appeals stand disposed of accordingly.
|