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2018 (2) TMI 1160 - HC - Income TaxAddition for TDS Default made under provisions of Section 206C(6A) - addition of the interest u/s. 206C(7) - Tribunal deleted the addition - Held that:- The Tribunal was of the opinion that the order of the CIT (Appeals) is not clear on certain aspects of the matter namely regarding dates of filing of declaration in Form No. 27C by the assessee. It was for this purpose the Tribunal remanded the proceedings to the file of the Assessing Officer for verification of such facts and to examine such facts in light of the judgement of this Court in case of Siyaram Metal Udyog (P) Ltd. (2016 (7) TMI 68 - GUJARAT HIGH COURT). - Decided against revenue
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