https://www.taxtmi.com/caselaws?id=260311 The Tribunal allowed the Revenue's appeal for statistical purposes, remitting the matter to the Assessing Officer for verification of payment recipients and a fresh decision on whether the payment made by the assessee to Chhattisgarh State Industrial Development Corporation Ltd. should have been subjected to tax deduction at source under section 194J of the Income Tax Act. The Tribunal set aside the CIT (A)'s orders, emphasizing the need to determine the actual recipients of the lease rentals and service charges before making a final decision. en-us Fri, 20 Mar 2015 00:00:00 +0530 Sat, 30 May 2015 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260311 The Tribunal allowed the Revenue's appeal for statistical purposes, remitting the matter to the Assessing Officer for verification of payment recipients and a fresh decision on whether the payment made by the assessee to Chhattisgarh State Industrial Development Corporation Ltd. should have been subjected to tax deduction at source under section 194J of the Income Tax Act. The Tribunal set aside the CIT (A)'s orders, emphasizing the need to determine the actual recipients of the lease rentals and service charges before making a final decision. Case-Laws Income Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260311