ITAT Sets Aside CIT(A)’s TDS Recalculation Direction as HC Nullified Original Demand

Emaar India Limited Vs DCIT (ITAT Delhi) Conclusion: Tribunal had set aside an order by CIT (Appeals) directing AO to recalculate the Tax Deducted at Source (TDS) demand under section 194 C as the original demand had already been nullified by the Delhi High Court, making the CIT(A)’s directions untenable and CIT(A) erred by ignoring the High Court’s judgment and basing its decision on a different TDS provision (Section 194C) than the one applied by the AO (Section 194I). Held: Assessee-company had appealed against an order passed by AO under Sections 201(1) and 201(1A). AO had treated the ...