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Section 404 Section 92 Section 1952

DCIT CORPORATE CIRCLE 3(1), CHENNAI vs. TRUSTED AEROSPACE ENGINEERING (P) LIMITED, CHENNAI

In the result appeal of the revenue is dismissed

ITA 473/CHNY/2019[2012-13]Status: DisposedITAT Chennai14 Jun 2023AY 2012-13

Bench: Shri V.Durga Rao, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: 26.04.2023

Section 143(2)Section 143(3)Section 195Section 40Section 9Section 9(1)(vii)

TDS obligations under Sec 195 arises only when the payment is chargeable to tax in the hands of non-resident in this regard. Further, the charge of income-tax under sub-section (1) of section 4 is on the total income of every person for a previous year at the rates enacted in the Central Act. In the case