COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED
Appeal stands dismissed
ITA/393/2009HC Karnataka02 Dec 2015
Bench: S.SUJATHA,VINEET SARAN
Section 143(3)Section 153Section 154Section 194Section 201Section 201(1)Section 206
194 I of the Act were not
attracted. Consequently it was held that, there was no
failure to deduct tax and hence the provisions of Section
201 of the Act were not attracted.
Challenging
the
said
order
of
the
Appellate
Commissioner, the Revenue as well as the assessee, filed
6
separate appeals. By order dated 27.2.2009, the Tribunal
held that
