https://www.taxtmi.com/caselaws?id=255109 The ITAT Delhi upheld the CIT(A)'s decision to cancel TDS demands for FY 2008-09 and 2009-10 based on valid TDS certificates obtained under section 197 of the IT Act. The Tribunal found no reason to interfere with the CIT(A)'s order as the revenue did not question the certificates' authenticity. The issue of accepting additional evidence without giving the AO an opportunity was not extensively discussed in the judgment, with the focus primarily on the TDS liability and the impact of the certificates on the demands. en-us Wed, 22 Oct 2014 00:00:00 +0530 Wed, 07 Jan 2015 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255109 The ITAT Delhi upheld the CIT(A)'s decision to cancel TDS demands for FY 2008-09 and 2009-10 based on valid TDS certificates obtained under section 197 of the IT Act. The Tribunal found no reason to interfere with the CIT(A)'s order as the revenue did not question the certificates' authenticity. The issue of accepting additional evidence without giving the AO an opportunity was not extensively discussed in the judgment, with the focus primarily on the TDS liability and the impact of the certificates on the demands. Case-Laws Income Tax Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255109