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2018 (11) TMI 865 - AT - Income TaxTDS u/s 194C - non deduction of TDS while making the payment to the agencies – Bhagyashree Developer, Jaaji Developer and Jaaji Promoters who have developed the residential complex for the employees - Held that:- When the assessee is only a purchaser, if any advance sale consideration is paid, the assessee has no business to deduct the tax at source as it is for the seller of the sites to pay the capital gains depending upon the tax payable by him. See THE COMMISSIONER OF INCOME TAX, BANGALORE AND THE INCOME TAX OFFICER, BANGALORE VERSUS M/S KARNATAKA STATE JUDICIAL DEPARTMENT [2010 (3) TMI 1211 - KARNATAKA HIGH COURT] - Decided against revenue.
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