TDS liability U/s. 194I do not arise in absence of existence of landlord-tenant relationship

ITAT DELHI BENCH ‘G’ Assistant Commissioner of Income-tax (TDS), Circle-Gurgaon versus Serco BPO (P.) Ltd. IT Appeal No. 5003 (Delhi) of 2012 [ASSESSMENT YEAR 2009-10] Date of Pronouncement – 07.12.2012 ORDER A.N. Pahuja, Accountant Member This appeal filed on 21.09.2012 by the Revenue against an order dated 11.07.2012 of the learned CIT(A)-Faridabad, raises the following grounds:- “1. The Ld. CIT(Appeal) has acted in violation of rule 46A of I.T. Rules in accepting the material and evidences produced by assessee claiming that due taxes relatable to t...