COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

section 9(1)(vii) and therefore the Tribunal had held that the issue should\nbe considered afresh and remitted the same to the AO.\n5. The AO while giving effect to the remand order of the Tribunal, had\nexamined the provision under which the payments made to the two entitles\nwould be liable to TDS

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed