https://www.taxtmi.com/caselaws?id=342336 The Tribunal dismissed the revenue's appeals, upholding the CIT(A)'s ruling that the assessee was not obligated to deduct tax at source on rental payments made to TTD for running hotels. The Tribunal found that as TTD was tax-exempt with a certificate under section 197, the assessee was not in default for not deducting tax. The decision was based on the legal provisions and factual circumstances presented in the case, with the Tribunal emphasizing TTD's exempt status and the absence of evidence to support the revenue's claims. en-us Fri, 28 Apr 2017 00:00:00 +0530 Tue, 02 May 2017 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342336 The Tribunal dismissed the revenue's appeals, upholding the CIT(A)'s ruling that the assessee was not obligated to deduct tax at source on rental payments made to TTD for running hotels. The Tribunal found that as TTD was tax-exempt with a certificate under section 197, the assessee was not in default for not deducting tax. The decision was based on the legal provisions and factual circumstances presented in the case, with the Tribunal emphasizing TTD's exempt status and the absence of evidence to support the revenue's claims. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342336