In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed
Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]
section 194I of the Act. The Tribunal held that the 10 I.T.A. Nos. 708, 712 & 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Pvt. Ltd. assessee, therefore was not liable to deduct tax at source u/s 194I of the Act and he could not be treated as the assessee in default u/s 201(1)/201(1