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Benefit cannot be denied on the ground of non-functionality of TRACES Portal: Madhya Pradesh HC
Case Law Details
- Case Name
- Birla Corporation Limited Vs PCIT (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Birla Corporation Limited Vs PCIT (Madhya Pradesh High Court)
Madhya Pradesh High Court held that the non-functionality of the TRACES Portal shall not be grounds for denying the benefit arising out of the statutory provision under the Income Tax Act.
Facts- The Assistant Commissioner of Income Tax-TDS initiated proceedings u/s. 201 (1)/ (1A) of the Income Tax Act. They assessed the tax liability of Rs.1,90,94,630/- and Rs.10,84,08,460/-(including interest) for the FY 2009-10, FY 2010-11 and 2011-12 from the petitioner for default of non-deduction of tax at source from the payments made on vari...
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