https://www.taxtmi.com/caselaws?id=243220 The Tribunal consolidated appeals against the Commissioner of Income Tax (Appeals) orders for multiple Assessment Years, focusing on issues related to the treatment of JCB charges, deduction of TDS on interest payments and JCB charges, and the assessee's liability for TDS. Upholding the Commissioner's decisions, the Tribunal dismissed or partly allowed the appeals based on the application of CBDT Circular and judicial precedent, directing the Assessing Officer to compute the liability considering only the interest component for TDS on interest payments. en-us Fri, 25 Oct 2013 00:00:00 +0530 Tue, 28 Jan 2014 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243220 The Tribunal consolidated appeals against the Commissioner of Income Tax (Appeals) orders for multiple Assessment Years, focusing on issues related to the treatment of JCB charges, deduction of TDS on interest payments and JCB charges, and the assessee's liability for TDS. Upholding the Commissioner's decisions, the Tribunal dismissed or partly allowed the appeals based on the application of CBDT Circular and judicial precedent, directing the Assessing Officer to compute the liability considering only the interest component for TDS on interest payments. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243220