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Amended provisions of S.194I related to TDS for the purpose of S. 40(a)(ia) applicable from AY 2007-08
Case Law Details
- Case Name
- Assistant Commissioner of Income Tax Vs. M/s Global One India Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- ITAT Delhi
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When the CBDT itself has clarified that the amended provisions of Section 194I relating to deduction of tax at source for the purpose of Section 40(a)(ia) would be applicable for AY 2007-08, the Assessing Officer was not justified in making the dis allowance. We also find that similar issue came up before the learned CIT (A) in AY 2005-06 wherein he accepted the assessee’s contention.
Though in AY 2005- 06, the Revenue filed the appeal against the order of CIT (A) on this point, but the ground relating to deletion of dis allowance of circuit charges by the CIT (A) was not ra...
Such income tax officers who deliberately harass the assessee in spite of the facts being extremely clear should be fined and the costs incurred by the assessee for representation before the CIT and the Tribunal recovered from the salary of such income tax officers.