Where assessee is payee and not payer, no question of its defaulting in TDS deduction u/s 194J arises

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...