DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANGERE vs. M/S MUURUGARAJENDRA OIL INDUSTRY PVT LTD , CHITRADURGA
In the result, appeal filed by the Revenue is dismissed
ITA 2094/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Apr 2019AY 2012-13
Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13
For Appellant: Shri Pradeep Kumar, CITFor Respondent: Shri V. Srinivasan, Advocate
Section 194(6)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40
Section 194C(7) have to be read together to extend the immunity from TDS, our attention is drawn to the fact that though the Finance Act, (No.2) 2009
introduced, inter alia, Sec. 194C(6) and 194C(7), similar and analogous provision had been very much in existence under proviso 2 and 3