DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH
In the result, the Department’s appeal in for assessment year
ITA 1033/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2024AY 2013-14
Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 14ASection 195Section 40Section 40ASection 5(2)Section 6Section 9(1)
TDS on the payment made.
11. The decision of the A.A.R. in the case of ‘S.K.F.
Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the
ld. CIT(A), clearly distinguishable on facts. That decision,
places reliance on the decision in the case of ‘Rajiv
Malhotra’, rendered by the A.A.R., and reported at 284 ITR
564. In that
