DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

TDS Ward-2, Lucknow and with the Assistant Commissioner of Income Tax, Central Circle-1, Lucknow no jurisdiction was vested. 3. That the ld CIT(A) is fully justified in holding that the provisions of section 194A