https://www.taxtmi.com/caselaws?id=297794 The tribunal upheld the CIT(A)'s decision in favor of the assessee, dismissing the Revenue's appeal. The holding company's inclusion of the payment in its income, payment of taxes, and filing of returns supported the assessee's position. The tribunal found no change in facts or law to alter the decision, emphasizing the importance of consistent application of legal provisions and proper tax compliance to avoid disputes regarding TDS obligations. en-us Wed, 10 Jan 2018 00:00:00 +0530 Wed, 22 Sep 2021 10:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297794 The tribunal upheld the CIT(A)'s decision in favor of the assessee, dismissing the Revenue's appeal. The holding company's inclusion of the payment in its income, payment of taxes, and filing of returns supported the assessee's position. The tribunal found no change in facts or law to alter the decision, emphasizing the importance of consistent application of legal provisions and proper tax compliance to avoid disputes regarding TDS obligations. Case-Laws Income Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297794