TMI Blog2018 (11) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... DELHI HIGH COURT) and Cheminvest Limited versus Commissioner of Income Tax-VI, (2015 (9) TMI 238 - DELHI HIGH COURT) and our decision in Principal Commissioner of Income Tax-6, New Delhi versus Mcdonald’s India Private Limited [2018 (11) TMI 1057 - DELHI HIGH COURT] no substantial question of law arises as the issue is covered by the aforesaid decisions against the Revenue. TDS u/s 194J - Fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which TDS was required to be deducted. - ITA 1107/2018 - - - Dated:- 22-10-2018 - MR. SANJIV KHANNA AND MR. ANUP JAIRAM BHAMBHANI JJ. Appellant Through: Mr. Ruchir Bhatia, Advocate. Respondent Through: None O R D E R This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961( Act for short) in the case of JBM Auto Limited relates to the Assessment Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the aforesaid decisions against the Revenue. The second issue raised in the present case relates to the alleged failure on the part of the assessee in deducting TDS on listing and custodian fee of ₹ 1,48,905/- paid to National Stock Exchange, Bombay Stock Exchange and National Securities Depository Limited. The Assessing Officer had disallowed the said expenditure invoking Section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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