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TDS deduction on payments to Eco Development Committee matter remitted back for reconsideration
Case Law Details
- Case Name
- Conservator of Forest and Field Tiger Project Sariska Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Jaipur
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Conservator of Forest and Field Tiger Project Sariska Vs ITO (ITAT Jaipur)
ITAT Jaipur held that requirement of TDS deduction u/s. 194C of the Income Tax Act on payments made to Eco Development Committee remanded back to AO with a direction to relook on various aspects.
Facts- The assessee deductor is State Government i.e. Conservator of Forest & Field Director, Tiger Project, Sariska, Alwar in the spot verification u/s. 133A(2A) was conducted on 18.11.2015 and required details were called for. After verification of details filed, the original order u/s. 201(1)/201(1A) was passed on 06.06....
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