JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL
In the result, the appeal of the Revenue is dismissed
ITA 268/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18
Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Sh. Satish Kumar Goel, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 133A(1)Section 144ASection 194CSection 194HSection 194JSection 201Section 201(1)
condoned the delay and permitted the Ld.
DR to argue the appeal on merits.
6. Accordingly, the Ld. departmental representative submitted that
the Ld. CIT(A) has erred in holding that the assessee was not required to
deduct tax at source in respect of incentive paid to various dealers as
incentives. The Ld. DR further submitted that the assessee during
