The Commissioner of Income Tax I vs. Mesmer Technologies Ltd
The appeals are allowed in part
ITTA/673/2016HC Telangana15 Dec 2016
Bench: SANJAY KUMAR,M.S.K.JAISWAL
Section 12ASection 194JSection 260Section 260A
6.
Learned Senior counsel Sri. A. Shankar for
the appellant - assessee submitted that the impugned
service charges do not constitute income in the hands of
recipient - KIADB and hence the question of TDS
requirement does not arise. The rate of service charges
- 8 -
has not reached finality and the matter is still pending
before
the
High
Power
committee
of
Karnataka
