ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

TDS statement/return u/s 200A of the Act. It has also not been in dispute that the Amendment in section 200A(1) and insertion of Clause (c)is prospective and not retrospective as held by the Hon’ble Karnataka High Court in the case of Sri FatherajSinghvi(supra) in para no.21 to 23 as under: “21. However, if Section 234E

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD