M/S. VISAKHAPATNAM INDUSTRIAL WATER SUPPLY CO. LTD,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, TDS, WARD-2, VISAKHAPATNAM
In the result, I.T.A. No. 359/VIZ/2019 filed by the Revenue
ITA 553/VIZ/2019[2007-08]Status: DisposedITAT Visakhapatnam24 Sept 2021AY 2007-08
Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble
For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT-DR
Section 11Section 194(3)(iii)Section 194ASection 194A(3)(iii)Section 196Section 201Section 201(1)Section 250(6)
194A(3)(iii)(f) of the Act.
However the Ld. Commissioner without considering the said facts that APIIC is a State Government undertaking and thereby covered as per section 194(3)(iii)(f) of the Act, vide its order dated
02/09/2013 deleted the said additions on the other reasons by holding that no TDS