DCIT, LAXMINAGAR vs. TURNER GENERAL ENTERTAINMENT NETWORKS INDIA PRIVATE LIMITED, MAHIPALPUR DELHI
In the result, assessee's appeal is partly
ITA 473/DEL/2024[2011-12]Status: DisposedITAT Delhi14 Nov 2024AY 2011-12
Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2011-12 Dcit Vs Turner General Laxmi Nagar Entertainment Net Works New Delhi India Limited Mahipalpur Delhi Tan No. Deln08096E (Appellant) (Respondent)
Section 201Section 201(1)Section 201(3)Section 271CSection 3
68
taxmann.com 229) [2016] (Gujarat)
6. Sodexo SVC India Pvt. Ltd. v. DCIT [ 2018] 92
taxmnan.com 260 (Mumbai-Trib.)
Section 201 of the Act reads as under :-
Section 201 of the Act provides for consequences of failure to deduct or pay taxes at source. Section 201(3