Case Law Details
Case Name : Dish TV India Ltd. Vs CIT (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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Dish TV India Ltd. Vs CIT (ITAT Delhi)
Conclusion: CIT (A), notwithstanding the fact that in Financial year 2010-11 he had held that the payments were not in the nature of services falling under section 194J, not only ignored his appellate order in Financial Year 2010-11 but also chose to brush aside the explanations and evidences supplied by assessee without examining the same in detail. tI was deemed fit to restore the issue of short deduction of tax at source and interest thereon in the fourth quarter of
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