The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

Bench: SANJAY KUMAR,M.S.K.JAISWAL

3. Whether the Tribunal erred in law in not holding that the provisions of section 194J are not applicable to the facts and consequently there is no need to deduct any tax at source on the facts and circumstances of the case? 4. Without prejudice whether the Tribunal erred in law in not holding M/s KIADB being an entity registered