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2022 (7) TMI 1256 - AT - Income TaxTDS u/s 194J OR 194C - TDS on repair and maintenance of aircraft - nature of technical fees and not payment of fees for works contract - AR stated that the recipient of the payment has duly offered these payments as its income, accordingly, he made an alternative submission that the benefit of proviso to sec. 201(1) may kindly be given to the assessee - HELD THAT:- When it was pointed out by the bench that the assessee is required to furnish a certificate from an accountant in order to avail the benefit of the proviso, the Ld A.R submitted that the assessee shall submit the same before the AO. We are of the view that, in the interest of natural justice, the alternative contention of the assessee may be accepted. However, the claim of the assessee requires verification at the end of the AO. Accordingly, we set aside the order passed by Ld CIT(A) and restore the alternative contention in all the years under consideration to the file of the AO for examining it in accordance with law. Since the alternative contention is accepted, we are not adjudicating the main grounds of appeal urged by the assessee. After affording adequate opportunity of being heard to the assessee, the AO may take appropriate decision in accordance with the law.
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