ACIT, NEW DELHI vs. M/S GARDENIA SHELTERS (P) LTD., NOIDA
In the result, appeal filed by the Revenue and Cross
ITA 612/DEL/2013[2010-11]Status: DisposedITAT Delhi21 Jul 2016AY 2010-11
Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai
For Appellant: Shri T. Vasanthan, Sr. DRFor Respondent: Shri C S Agarwal, Sr. Adv
Section 194Section 194ASection 194A(3)(iii)Section 194J
TDS) vs. Canara Bank may not be followed for deciding the applicability of section 194 A as the Hon'ble ITAT has erred as under:
(i)
In 194A (3 )(ii)(b), the legislature has used the words "by or under" whereas in the Notification u/s 194A(iii)(t), the word used is only "by". When legislature has chosen
