DCIT, CIRCLE-1(3), , AHMEDABAD vs. EDELWEISS BROKING LTD.(ON BEHALF OF AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.), AHMEDABAD
Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed
ITA 1939/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Oct 2021AY 2013-14
Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)
For Respondent: Shri Vartik Chokshi, AR
Section 40
194I”.
119. Being aggrieved by the order of the Learned CIT (A), the assessee is in appeal before us.
120. The Learned AR before us submitted that the stock exchange is not providing any service in the nature of technical services.
Therefore, the provisions for the TDS under Section 194J of the Act cannot be applied on the payment
