M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE
In the result, the appeal of the assessee is allowed
ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15
Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am
For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4
section 194-IA
2. The learned CIT(A) has erred in concurring with the learned AO and 2.1. concluding that refundable security deposits made with land owners amounting to Rs. 21,85,00,000/- are liable for TDS
