The Commissioner Of Income Tax (Tds), Chandigarh v. M/S Bharat Sanchar Nigam Limited, O/O Gmtd, Rewari
High Court
13 Feb 2013 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax (Tds), Chandigarh v. M/S Bharat Sanchar Nigam Limited, O/O Gmtd, Rewari
Date of order
13 Feb 2013
Assessment year(s)
2008-09
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax (Tds), Chandigarh v. M/S Bharat Sanchar Nigam Limited, O/O Gmtd, Rewari, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
I.T.A. No. 260 of 2012
Date of decision: 13.02.2013.
The Commissioner of Income Tax (TDS), Chandigarh
.... Appellant
Vs.
M/s Bharat Sanchar Nigam Limited, O/o GMTD, Rewari
.... Respondent
CORAM:- HON'BLE MR. JUSTICE HEMANT GUPTA.HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA.
Present:Mr. Yogesh Putney, Advocate for the appellant......
HEMANT GUPTA, J. (ORAL)
Learned counsel appearing for the appellant concedes thatin view of the insertion to proviso in Section 194 H of the Income TaxAct, 1961 with effect from 01.06.2007, the substantial questions of lawdo not survive consideration relating to the assessment year 2008-09. Dismissed.
(HEMANT GUPTA)JUDGE
(TEJINDER SINGH DHINDSA) JUDGE
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