No liability on assessee to deduct merely based on provisions

AT& T Communication Services India Pvt Ltd Vs DCIT (ITAT Delhi)

The Hon^‟ble Mumbai Tribunal in case of Pfizer Ltd (ITA No. 1667/MUM/2010) also held that, since payees are not identifiable at the time of making provisions, tax withholding provisions are not attracted.

Hon^‟ble Bangalore Tribunal in case of DCIT v. Telco Construction Equipment Co. Ltd (ITA No. 478/Bang/2012), wherein the Hon^‟ble Tribunal has held that year-end provisions did not attract tax withholding provisions as the taxpayer credited th

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