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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Territorial jurisdiction of AO Kolkata - TDS liability - power ...


ITAT Rules in Favor of Assessee on Jurisdiction Issue, TDS Liability Remains Unresolved; Case Sent Back for Review.

February 23, 2019

Case Laws     Income Tax     HC

Territorial jurisdiction of AO Kolkata - TDS liability - power to make the assessment - ITAT decided in favor of assessee, on ground of passage of time, without touching the basic issue of TDS liability of the assessee - Matter restored before the tribunal with direction.

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