Itxa/176/2015 Of Commissioner Of Income Tax (Tds) v. Shelton Infrastructure Pvt.ltd
High Court
29 Nov 2016 In favour of: Assessee
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Itxa/176/2015 Of Commissioner Of Income Tax (Tds) v. Shelton Infrastructure Pvt.ltd
Date of order
29 Nov 2016
Assessment year(s)
2010-11
Outcome
Dismissed
Case summary
In Itxa/176/2015 Of Commissioner Of Income Tax (Tds) v. Shelton Infrastructure Pvt.ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: 4.In the above view, the appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 176 OF 2015
The Commissioner of Income Tax, TDSMumbai
.. Appellant
v/s.
Shelton Infrastructure Pvt. Ltd.
.. Respondent
Mr. Suresh Kumar for the appellant None for the respondent
CORAM : M.S. SANKLECHA & A.K. MENON, J.J.
DATED : 29[th] NOVEMBER, 2016.
P.C.
1.This appeal by the Revenue challenges the order dated 19[th] May, 2014 passed by the Income Tax Appellate Tribunal relating to Assessment Year 2010-11.
2.The issue arising in this appeal is with regard to the applicability
of the TDS provisions under Section 194-I of the Act in respect of the payment made of premium for acquisition of long term lease.
3.Mr. Suresh Kumar, learned Counsel appearing for the Revenue states that in view of the CBDT Circular No.35 of 2016 dated 13[th ]
October, 2016, he has been instructed to withdraw the appeal.
4.In the above view, the appeal is dismissed as withdrawn. Refund
of Court fees as per Rules.
(A.K. MENON, J.)
(M.S. SANKLECHA, J.)
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