M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI
In the result, all the four appeals of the assessee are allowed
ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17
Bench: Shri Sanjay Garg & Shri Girish Agrawal
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)
TDS are not attracted.
5.2. Ld. Counsel also placed reliance on the decision of Hon’ble jurisdictional High Court of Gauhati in the case of Sing
Killing V. ITO [2002] 255 ITR 444 (Gau) wherein it is held that if the income itself is exempted, any deduction/collection, on account of income-tax, at source, would be beyond the powers conferred
