INFINITY RETAIL LTD.,MUMBAI vs. CIT(TDS)-1, MUMBAI
In the result, the appeal is allowed
ITA 92/MUM/2021[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleinfinity Retail Limited, Cit (Tds) – 1 Unit No. 701 & 702, 7Th Room No. 900, 9Th Floor, बनाम/ Floor, Kaledonia, Sahar K.G. Mittal Building, Road, Andheri (East), Vs. Netaji Subhash Road, Mumbai – 400069. Charni Road, Mumbai-400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccv1726H .. (""थ" / Respondent) (अपीलाथ" /Appellant)
For Appellant: Shri Nitesh Joshi. ARFor Respondent: Shri Jasjeet Singh, CIT-DR
Section 194CSection 194ISection 201(1)Section 262Section 263
2),
ITA No. 92/Mum/2021-Infiniti Retail Limited
2014, the earlier provisions as contained under sub-section (3) was from the end of financial year in which the payments were made.
However, the amended sub-section (3) of section 201 of the Act was made effective only from 1st October 2014. 3.7
In the remand report, the TDS
