RAMKY ECI JV,TELANGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

TDS-1, Guwahati. Considering the material gathered during the course of survey, the learned Assessing Officer assumed that assessee Joint Venture failed to deduct tax as per the provisions of section 194C in respect of payments made to ECI and u/s 194H

RAMKY ECI JV,TELEGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are allowed