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2015 (8) TMI 1259 - ITAT DELHI

2015 (8) TMI 1259 - ITAT DELHI - TMI - TDS on the interest paid by it to New Okhla Industrial Development Authority (NOIDA) - Held that:- As payment of interest by the banks to NOIDA does not require any tax withholding as the same is covered u/s 194A(3)(iii)(f). Resultantly, the order passed by the Addl CIT(TDS) u/s 201(1) and 201(1A) read with section 194A has been set aside.- Decided in favour of assessee. - ITA Nos.1360 to 1362/Del/2014, 1351 to 1353/Del/2014, 1354/Del/2014, 1355/Del/2014, 1 .....

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u/s 201(1) and 201(1A) of the Income-tax Act, 1961 (hereinafter also called the Act ) towards failure of the assessee to deduct tax at source from the interest paid by it to New Okhla Industrial Development Authority (NOIDA). 2. We have heard the rival submissions and perused the relevant material on record. In the present batch of appeals, in some cases, the ld. CIT(A) has decided the issue in favour of the assessee, which has led to the filing of appeals by the Revenue and vice versa. It is r .....

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