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No TDS on Payment for serving food in restaurant in normal course of its business
Case Law Details
- Case Name
- Ipfonline Limited Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Mumbai
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Ipfonline Limited Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that no TDS is liable to be deducted when payment is made for serving food in a restaurant in the normal course of running of the restaurant/café. Accordingly, appeal allowed to that extent.
Facts- The case of the assessee was selected for scrutiny and three additions/ disallowances in respect of bad and doubtful debts written off; non-deduction of TDS on payments made under various heads of expenditure and disallowance on account of prepaid expenses and provisions of expenses were made. Commissioner dismissed the appe...
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