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If income is not chargeable to tax in India, tax is not required to be deducted u/s 195(1)
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax Vs Priyadarshini Spinning Mills (P.) Ltd. (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1998-99
- Courts
- ITAT Hyderabad
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IN THE ITAT HYDERABAD BENCH ‘A’
Assistant Commissioner of Income-tax, Circle-16(3)
versus
Priyadarshini Spinning Mills (P.) Ltd.
IT Appeal No. 1776 (Hyd.) of 2011
[Assessment year 1998-99]
JULY 6, 2012
ORDER
Saktijit Dey, Judicial Member
This appeal filed by the Revenue is directed against order dated 2-8-2011 of CIT(A)-V, Hyderabad and it pertains to the assessment year 1998-99.
2. Grounds raised by the Revenue read as under:-
“1. The CIT(A) erred both in facts and law.
2. The CIT(A) erred in deleting the addition of Rs.80,50,703/- towards commission o...
