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2017 (12) TMI 935 - AT - Income TaxTDS u/s 194C or 194J - short deduction of tds - payment made for the services rendered in the nature of channel carriage fees, up-l inking charges and bandwidth charges - Held that:- This appeal of the Revenue is squarely covered in favour of the assessee by the decision of this Tribunal in assessee’s own case for the immediately preceding year, i .e. AY 2010-11 [2014 (8) TMI 1133 - ITAT KOLKATA] whereby the order passed by the ld. CIT(Appeals) cancelling the demand raised by the Assessing Officer against the assessee under sect ion 201(1)/201(1A) for the alleged short deduction of tax at source from the similar payments made by the assessee was upheld by the Tribunal We uphold the impugned order of the ld. CIT(Appeals) deleting the demand raised by the Assessing Officer for the alleged short deduction of tax at source by the assessee from the payments made towards channel carriage fees, up-l inking charges and Bandwidth charges and dismiss this appeal of the Revenue.
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