https://www.taxtmi.com/caselaws?id=266113 The Tribunal allowed the Assessee's appeal challenging the Commissioner's order under Section 263 of the IT Act, directing disallowance of subscription charges for non-deduction of TDS. The Tribunal found the Commissioner's directions erroneous, emphasizing the failure to consider the applicability of Section 194C and Circular 715 dated 08/08/1995. The Assessee was instructed to provide necessary information for further investigation, leading to a fresh adjudication. The appeal was allowed for statistical purposes only, indicating the need for a more detailed examination of the case. en-us Fri, 11 Jul 2014 00:00:00 +0530 Sat, 17 Oct 2015 23:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266113 The Tribunal allowed the Assessee's appeal challenging the Commissioner's order under Section 263 of the IT Act, directing disallowance of subscription charges for non-deduction of TDS. The Tribunal found the Commissioner's directions erroneous, emphasizing the failure to consider the applicability of Section 194C and Circular 715 dated 08/08/1995. The Assessee was instructed to provide necessary information for further investigation, leading to a fresh adjudication. The appeal was allowed for statistical purposes only, indicating the need for a more detailed examination of the case. Case-Laws Income Tax Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266113