THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL
In the result, all the Revenue’s appeals are dismissed
ITA 18/DDN/2020[2014-2015]Status: DisposedITAT Dehradun27 Jul 2023AY 2014-2015
Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”
For Appellant: NoneFor Respondent: Smt. Poonam Sharma, Addl. CIT DR
Section 201Section 271Section 271C
TDS on the payments made to the Executive
Agencies.
15. The case laws relied upon by the assessee are found to justify the stand taken by the assessee that there was no malafide intention which
4
ITA Nos.18 to 20/Del./2020
would have attracted the provisions of section 271C
