CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI
In the result, all appeals of different assesses are allowed
ITA 6320/DEL/2019[2014-15 ,26 (Q-1)]Status: DisposedITAT Delhi31 Aug 2020
Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am
For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E
41,87,500/- aggregating to Rs. 3,35,00,000/-, the assessee' contention has been that it was not required to deduct
TDS, because the payments made to each seller was less than the prescribed limit of Rs.50 lacs and therefore, provision of section
