DCIT (TDS) 2(2), MUMBAI vs. SBI LIFE INSURANCE CO. LTD, MUMBAI
The appeal of the Revenue is dismissed
ITA 2398/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Sept 2018AY 2011-12
Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 Dcit-(Tds)-2(2), M/S Sbi Life Insurance Room No.1012, 10Th Floor, Company Ltd. “Natraj”, 5Th बनाम/ Smt. K.G. Mittal Ayurvedic Floor, M.V. Road & Western Vs. Hospital Building, Express High Way Charni Road, Junction, Andheri (E), Mumbai-400020 Mumbai-400069 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aafcs2503P
Section 194Section 194DSection 68(2)
194D of the
Income Tax Act, 1961 (hereinafter the Act) by holding that
the service tax liability, in the hands of the assessee, is not
income of the agents and no TDS is liable to be deductible on
the income without appreciating the facts mentioned in order
under section. 201 (1) of the Act and Circular No.4/2008
dated
