COMMISSIONER OF INCOME TAX, TDS, KOLKATA vs. M/S. A.B.P. PRIVATE LIMITED
In the result, the appeal [ITA/458/2008] filed by the revenue
ITA/458/2008HC Calcutta20 Mar 2023
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 194CSection 194HSection 260A
TDS was to be deducted under Section 194H on
same.
The revenue seeks to place reliance on the decision of High
Court of Kerala in the case of CIT Vs. Director, Prasar Bharati,
reported in (2010) 325 ITR 205
