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ITAT Directs TDS Exemption Certificate Verification: FSL Projects Limited Vs DCIT
Case Law Details
- Case Name
- FSL Projects Limited Vs DCIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- All ITAT, ITAT Hyderabad
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FSL Projects Limited Vs DCIT (ITAT Hyderabad)
In the case of FSL Projects Limited Vs DCIT, ITAT Hyderabad directed the verification of TDS exemption certificate issued under section 195(3) of the IT Act.
The crux of the issue lay in the non-deduction of tax at source by FSL Projects Limited in payments made to IGTL Solutions (USA) and True Dial Technologies INC. The Assessing Officer deemed FSL Projects Limited as an assessee in default under section 201(1) of the Act due to the absence of tax deduction and application for exemption under section 195(3).
Despite the subsequent issuance of a ce...
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