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Star India Pvt. Ltd. Versus The Union of India & Others

2017 (1) TMI 1368 - BOMBAY HIGH COURT

TDS u/s 194J OR 194C - whether incorrect deduction of tax has led to disallowance of expenditure under Section 40(a)(ia)? - Held that:- The grievance raised herein could be raised by the petitioner's before the Income Tax Appellate Tribunal and appro .....

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Officer consequent to the direction of the DRP for a period of 4 weeks from the date of its communication to the petitioner on the above account. Mr. Suresh Kumar further states that there shall be no recovery and / or adjustment of the amounts refu .....

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nal assessment order of the Assessing Officer to the petitioner. - In view of the above statement made on behalf of the Revenue, Mr. Kaka, learned Senior Counsel appearing for the petitioner seeks to withdraw the present petition.The Petition is .....

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P. C. 1. This petition under Article 226 of the Constitution of India challenges the order dated 29th November, 2016 passed by the Dispute Resolution Panel (DRP) under Section 144C of the Income Tax Act, 1961 (the Act). The impugned order inter alia .....

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t deduction of tax has led to disallowance of expenditure under Section 40(a)(ia) of the Act. 2. The grievance of the petitioner is that the impugned order of the DRP has ignored the binding decisions of the Tribunal in the petitioner's own case .....

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ter alia by observing as under : Therefore, in order to protect the interest of the Revenue, the DRP is of the considered opinion that the issue has to be kept alive and hence the addition made by the TPO needs to be sustained . 3. It is the petition .....

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eedings for recovery of tax attributable on the above count as well as adjustment of the refunds due to the petitioner to meet the demand on the above count. 4. Mr. Suresh Kumar, learned Counsel for the Revenue states that there is an alternative rem .....

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opriate interim reliefs should be sought from the Tribunal, if so entitled. Mr. Suresh Kumar, on instructions, to allay the fears of the petitioner states that the respondent Revenue will not act upon the final assessment order passed by the Assessin .....

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