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The ITAT held that TDS liability under sections 201(1) and 201(1A) regarding lease rent payments made to NOIDA was not applicable to the assessee for A.Y. 2012-13. Following precedents established in Rajesh Projects (India) Pvt. Ltd. and Mahagun (India) (P.) Ltd., the Tribunal determined that the Revenue had no cause of action under these sections for the assessment year in question. The CIT(A)'s decision to delete the TDS liability was confirmed, with the final ruling being against the Revenue.
The ITAT held that TDS liability under sections 201(1) and 201(1A) regarding lease rent payments made to NOIDA was not applicable to the assessee for A.Y. 2012-13. Following precedents established in Rajesh Projects (India) Pvt. Ltd. and Mahagun (India) (P.) Ltd., the Tribunal determined that the Revenue had no cause of action under these sections for the assessment year in question. The CIT(A)'s decision to delete the TDS liability was confirmed, with the final ruling being against the Revenue.
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