REASONING GLOBAL E-APPLICATIONS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD
In the result, appeal filed by the assessee is allowed
ITA 2028/HYD/2017[2012-13]Status: DisposedITAT Hyderabad23 Aug 2022AY 2012-13
Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2012-13 Reasoning Global E- Vs. Dy. C.I.T. Application Ltd, Hyderabad Circle 3(1) Pan:Aadcr6701P Hyderabad (Appellant) (Respondent) Assessee By: Shri Swapnil Deshmukh, Ca Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 23/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.09.2017 Of The Learned Cit (A)-3, Hyderabad Relating To A.Y.2012-13. 2. Facts Of The Case, In Brief, Are That The Assessee Company Is Engaged In The Business Of Providing It Enabled Electronic Commerce Services. It Filed Its Return Of Income For The A.Y 2012-13 On 30.09.2012 Declaring Loss Of Rs.9,52,71,232/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Debited An Amount Of Rs.1,02,18,116/- Towards Web Hosting Charges. From The Bills/Invoices Produced For The Expenditure So Claimed, The Page 1 Of 19
For Appellant: Shri Swapnil Deshmukh, CAFor Respondent: Shri Rohit Mujumdar, DR
Section 9(1)(vi)
TDS provisions would be applicable under sec. 195(1), whether or not it has a permanent establishment or any business
