ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.
Accordingly, appeal of Revenue is dismissed
ITA/200003/2014HC Karnataka09 Aug 2016
Bench: B.VEERAPPA,VINEET KOTHARI
Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40
194C
and 201 of the Income Tax Act, 1961, by order dated
08.01.2016
has
dismissed
the
Special
Leave
to
Appeal(C) and confirmed the Judgment of the Division
Bench judgment of the Delhi High Court, by the short
order.
Catchnote of Taxmann.online:
“Deduction of tax at source- Fees for
professional or technical services (Wheeling
24
charges) – Assessment year
