2018 (12) TMI 991

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..... P.C.: 1. This appeal is filed by the Revenue to challenge the Judgment of the Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short) dated 4.6.2015. Following question is presented for our consideration:- "(i) Whether on the facts and in the circumstances of the case, the Tribunal was justified in allowing the appeal of the assessee on the basis of reasoning that no TDS was required .....

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..... stated that the Revenue had filed an appeal against the judgment of the Tribunal in case of Kotak Securities Ltd but that the appeal was withdrawn on the ground of low tax effect. He has, however, made available a copy of the judgment of the Tribunal in the said case which contains a detail discussion on the issue at hand. In the said judgment, the Tribunal referred to Section 194H of the Act whic .....

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