https://www.taxtmi.com/caselaws?id=272127 The Tribunal held that the Commissioner lacked jurisdiction to invoke Section 263 as the order was not erroneous or prejudicial to revenue. The High Court upheld this decision, dismissing the appeal and citing relevant case laws. Additionally, the High Court affirmed the Tribunal's ruling that the CBDT Circular was not applicable to the deduction of TDS on the advertisement contract, as TDS was deducted under Section 194H, not 194C. en-us Tue, 16 Feb 2016 00:00:00 +0530 Mon, 02 May 2016 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272127 The Tribunal held that the Commissioner lacked jurisdiction to invoke Section 263 as the order was not erroneous or prejudicial to revenue. The High Court upheld this decision, dismissing the appeal and citing relevant case laws. Additionally, the High Court affirmed the Tribunal's ruling that the CBDT Circular was not applicable to the deduction of TDS on the advertisement contract, as TDS was deducted under Section 194H, not 194C. Case-Laws Income Tax Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272127