SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

16. Though the entire Section 194C is Subs. by Finance (No. 2) Act, 2009, s. 61 (w.e.f. 1- 10-2009), in so far as the obligation of the person responsible for making payment/crediting I.T.A. No. 1420/KOL./2015 Assessment year: 2012-2013 Page 10 of 19 the Account of the Payee to deduct TDS

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed