W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD
In the result, the appeals of the assessee are allowed
ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022
Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma
For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E
77 taxmann.com 244 (Kerala) viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmann.com
310 (P&H)
10. A harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(1)(c), Memorandum to Finance Bill, 2015 and the case-laws on this issue makes following points unambiguously clear that
