https://www.taxtmi.com/caselaws?id=404373 The appeal challenged the order upholding tax deduction on deposits of "HIMURJA" under section 194A of the Income Tax Act, 1961. The AR argued for relief based on a specific notification exempting TDS for "HIMURJA." The ITAT directed the AO to reexamine the issue and allow the assessee to present further evidence. Additionally, the charging of interest under section 201(1 A) was contingent on the necessity of tax withholding for "HIMURJA," requiring the assessee to establish this foundational fact. The case was remanded for a detailed order, emphasizing the importance of providing all relevant evidence. Ultimately, the appeal was allowed for statistical purposes. en-us Thu, 07 Jan 2021 00:00:00 +0530 Sat, 20 Feb 2021 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404373 The appeal challenged the order upholding tax deduction on deposits of "HIMURJA" under section 194A of the Income Tax Act, 1961. The AR argued for relief based on a specific notification exempting TDS for "HIMURJA." The ITAT directed the AO to reexamine the issue and allow the assessee to present further evidence. Additionally, the charging of interest under section 201(1 A) was contingent on the necessity of tax withholding for "HIMURJA," requiring the assessee to establish this foundational fact. The case was remanded for a detailed order, emphasizing the importance of providing all relevant evidence. Ultimately, the appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404373