DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

house property”. It was while answering the said issue that, the Tribunal had observed that though the customers-payers who had made the payments to the assessee firm had booked the expenditure in their books of accounts under the head “Rental expenditure/payment” and deducted tax at source (TDS) under Section 194-I of the Act, yet the income so received

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz