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Where assessee is payee and not payer, no question of its defaulting in TDS deduction u/s 194J arises
Case Law Details
- Case Name
- Piramal Healthcare Ltd. Vs Assistant Commissioner of Income-tax (TDS)(ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08 to 2011-12
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI
Piramal Healthcare Ltd.
V/s.
Assistant Commissioner of Income-tax (TDS)
IT Appeal Nos. 7789 to 7792 AND 7794 (Mum.) of 2011
[Assessment years 2007-08 to 2011-12]
May 9, 2012
ORDER
J. Sudhakar Reddy, Accountant Member – These four appeals by the assessee are directed against four separate orders of the CIT(Appeals)-14, Mumbai, all dated 12-10-2011, in relation to assessment years 2007-08 to 2011-12.
2. Since the appeals involve common grounds of appeal, same set of facts, they are taken up together and disposed of by this consolidated order, for the sake of convenie...
