Calcutta HC directs CBDT to dispose Representation made U/s 194O

Mjunction Services Ltd. Vs Union of India (Calcutta High Court)

HC directs CBDT to dispose the representation made U/S 194O:

A single judge bench of the Calcutta High court on hearing the writ petition filed by the Mjunction Services Ltd.directed the Central Board of Direct Taxes (CBDT) to consider and dispose the representation regarding section 194-O within six months.

The issues raised by the MSL’s were, according to Section 194-O of the Income Tax Act they are not required to deduct tax and deposit to the Government, since the sale of goods or provision of services does not take place and/or through the petitioner company platform and/or purchaser of the goods or recipients of the services does not make payment to the petitioner company or the sale of goods or provision of services.

Petitioner is aggrieved by inaction on the part of the CBDT and sitting over and not disposing the representations of the petitioner for redressal of its grievances in this regard, made under Section 194-O(4) of the Act.

Please become a Premium member. If you are already a Premium member, login here to access the full content.