Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1359 - HC - Income TaxTDS u/s 194J - Addition u/s 40(a)(ia) - non-deduction of TDS on the payment of wheeling charges and the SLDC charges to the HVPNL - Held that:- The order of lower authorities with regard to dis-allowance of expenses claimed of Wheeling and SLDC charges are set aside. The matter is remanded back to the A.O. to decide the said issue afresh in view of the observations in UTTAR HARYANA BIJLI VITRAN NIGAM LTD. [2015 (7) TMI 1294 - ITAT CHANDIGARH]wherein matter was remanded back to the Assessing Officer for decision afresh in the light of the observation of the Supreme Court in the case of CIT, Delhi Vs. Bharti Cellular Limited (2010 (8) TMI 332 - SUPREME COURT OF INDIA )
|