Commissioner of Income Tax - IV vs. M/s. Anand Food Products,
The appeal stands disposed of on the ground of low tax effect
ITTA/76/2013HC Telangana25 Jun 2013
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St March, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. …For Appellant The Court : - This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 12.04.2013 Passed By The Learned Income Tax Appellate Tribunal “B” Bench, Kolkata In I.T.A. No. 1336/Kol/2011 Relating To The Assessment Year 2005-2006. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :- I) Whether On The Facts & In The Circumstances Of The Case The Ld. Tribunal Has Erred In Law In Deleting The Addition Made By The Assessing Officer Under Section 40(A)(Ia) Of Income Tax Act, 1961, An Amount Of Rs.30,44,166/- Relating To The Payment Made By The Assessee On Account Of Online Advertisement, To M/S Google Ltd. & M/S. Overture Services Without Deducting Tds, By Holding That The Assessee Was Under No Obligation To Deduct Tds Under Section 195 Of The I.T. Act, 1961? Ii) Whether On The Facts & In The Circumstances Of The Case The Ld. Tribunal Has Erred In Law In Deleting The Addition Of Rs.30,44,166/- Made
Section 195Section 260ASection 40
TDS under Section 195 of the I.T. Act, 1961?
ii)
Whether on the facts and in the circumstances of the case
