IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE
In the result, the appeal filed by the assesse is allowed
ITA 264/IND/2018[10-11]Status: DisposedITAT Indore22 Sept 2023
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023
Section 194HSection 201Section 271C
Section 273B of the IT Act. Though we are not inclined to accept their contentions, there was clearly an arguable and “nascent” legal issue that required resolution by this Court and, hence, there was “reasonable cause” for the air carriers to have not deducted TDS
