M/S AC CARGO MANAGEMENT P.LTD,,COCHIN vs. THE ITO, COCHIN
In the result, the appeal of the assessee is partly allowed
ITA 320/COCH/2013[2007-08]Status: DisposedITAT Cochin23 Mar 2017AY 2007-08
Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"
For Appellant: Shri. R. Krishnan, C.A
Section 194Section 194CSection 194ISection 40
TDS has to be made under section 194 C or 194
I. In the case of ACIT vs. Accenture Services (P) Ltd. 44
SOT 290 (Mum) (wherein one of us, the J.M. is a party) the issue wasconsidered in detail as under: -
“7. We have considered the rival contentions and relevant record. The short controversy in this case is regarding
