Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1491 - HC - Income TaxRevision u/s 263 - debatable issue - alleged that payment to Noida Software Technology, TDS deducted @2% in place of 10% - disallowance u/s 40(a)(ia) - TDS assessment order u/s. 201(1)(1A) on record was not taken into consideration and thus non application of mind by AO thus being erroneous and prejudicial to the interest of the revenue - HELD THAT:- Tribunal came to the conclusion that the question of deducting the tax at source under the relevant provision of the Income Tax Act, 1961 was highly debatable issue and that, therefore, the Commissioner was not correct in exercising revisional power. - Decided against revenue
|