The Dy. Commr. of Income Tax, Cir. TDS, Rajkot-Gujarat vs. M/S Classic Network Pvt. Ltd., Rajkot-Gujarat
In the result, the appeal of the Revenue is dismissed
ITA 375/RJT/2015[2013-14]Status: DisposedITAT Rajkot27 Jun 2019AY 2013-14
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q
For Appellant: Shri D.M. Rindani, A.R
Section 133ASection 194CSection 201Section 201(1)
…TDS u/s 194C of the Act. Therefore, the assessee is not liable for TDS u/s 194C of the Act. In this regard, we find support and guidance from the judgment of Hon’ble Gujarat High Court in the case of Gujarat Narmada Valley Fertilizers Company Ltd. reported in 247 ITR 305, wherein it was held as under: “In the facts and circumstances of the case, no substantial question of law could be said to have arisen in this case in respect of the order passed by the Tribunal. Though the High Court's attention was invited by both the counsels to several decisions of the Supreme Court, of the High Court as well as of other Hig…
