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2015 (10) TMI 1423 - ITAT AHMEDABAD

2015 (10) TMI 1423 - ITAT AHMEDABAD - TMI - Tds liability - CIT(A) treating the use of water front royalty u/s 194J against 194I by the A.O. - assessee filed additional evidences stating that the payments made are payable to Government of Gujarat, therefore, on these payments no tax was required to be deducted being payment to Government - Held that:- considering the arguments and submissions of both the sides, we deem it proper to set aside the orders of the authorities below and restore the ma .....

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conclusion whether the assessee can be said to be in default u/s 201(1) or 201(1A). - Decided in favour of assessee for statistical purposes. - ITA Nos.105 & 106/Ahd/2011 - Dated:- 22-5-2015 - G D Agrawal, Vice President And Rajpal Yadav, JM,JJ. For the Appellant : Shri B L Yadav, Sr. DR For the Respondent : Shri Vjay Ranjan, AR ORDER Per G D Agrawal, Vice President These are the appeals filed by the Revenue against two separate orders of the Commissioner of Income Tax (Appeals)-XXI, Ahmedabad, .....

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l as on facts of the case in deleting the order passed u/s 201(1A) of ₹ 2,02,10,805/- for A.Y. 2008-09 itrating the use of water front royalty u/s 194J of the Act against 194I of the Act by the A.O. 3. At the time of hearing before us, the ld. Counsel for the assessee referred to his application filed for admission of additional evidences under Rule 29. He stated that the payments made by the assessee viz., landing fees, shipping fees, lighterage levy, license fees, waterfront fees, waterf .....

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