M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM
In the result, the appeal for assessment year 2011-2012
ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)
194I for such reimbursement of salary costs and rentals, respectively.
4.4 The DC IT and DRP have erred in not considering the notwithstanding provisions laid out under section 190 of the Act wherein it is clarified that the tax is deductible at source under Chapter XVII-B, only in respect of payments of "income" or "any sum" comprising an element
