https://www.taxtmi.com/caselaws?id=262498 The Tribunal held that the jurisdiction of CIT(A), Noida was valid over the order passed by Addl. CIT (TDS), Ghaziabad, based on the sequence of notifications and the timing of events. Regarding the obligation to deduct tax at source under section 194A on interest paid to NOIDA, the Tribunal found that NOIDA qualified for the exemption as a corporation established by the UP Industrial Area Development Act, 1976. Relying on relevant precedents, the Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee and dismissing the appeal on 07.08.2015. en-us Fri, 07 Aug 2015 00:00:00 +0530 Mon, 10 Aug 2015 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262498 The Tribunal held that the jurisdiction of CIT(A), Noida was valid over the order passed by Addl. CIT (TDS), Ghaziabad, based on the sequence of notifications and the timing of events. Regarding the obligation to deduct tax at source under section 194A on interest paid to NOIDA, the Tribunal found that NOIDA qualified for the exemption as a corporation established by the UP Industrial Area Development Act, 1976. Relying on relevant precedents, the Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee and dismissing the appeal on 07.08.2015. Case-Laws Income Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262498