ITO, NEW DELHI vs. M/S. DLF LTD., NEW DELHI
In the result, the appeal of the Revenue is dismissed
ITA 3608/DEL/2015[2006-07 (F.Y.- 2005-06)]Status: DisposedITAT Delhi25 Jan 2019
Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2006-07 Ito, Vs. M/S. Dlf Ltd., Ward-74(4), Aaykar Bhawan, Dlf Centre, 9Th Floor, Laxmi Nagar, New Delhi Sansad Marg, New Delhi Pan :Aaacd3494N (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By Shri Satyajeet Goel, Ca
Section 133ASection 194ASection 194ISection 194JSection 197Section 2Section 2(28)Section 201(1)Section 44A
194A of the Act for deduction of tax at source. It was further submitted that the bank is not carrying on professional activities prescribed under section 44A of the Act and thus the said sum is not chargeable for deduction of tax at source under section 194J of the Act. The Assessing Officer rejected the contention of the assessee