https://www.taxtmi.com/caselaws?id=425701 The Appellate Tribunal allowed the appeals of the assessee concerning TDS on repair and maintenance services of aircraft. The Tribunal accepted the alternative contention of the assessee for the benefit of the proviso to sec. 201(1) and directed verification by the Assessing Officer. The order of the Commissioner of Income-tax (Appeals) was set aside, and the alternative contention was restored for examination. The main grounds of appeal were not addressed, and the Assessing Officer was instructed to make a decision after providing a hearing to the assessee. Ultimately, all the appeals of the assessee were treated as allowed for statistical purposes. en-us Fri, 15 Jul 2022 00:00:00 +0530 Thu, 28 Jul 2022 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425701 The Appellate Tribunal allowed the appeals of the assessee concerning TDS on repair and maintenance services of aircraft. The Tribunal accepted the alternative contention of the assessee for the benefit of the proviso to sec. 201(1) and directed verification by the Assessing Officer. The order of the Commissioner of Income-tax (Appeals) was set aside, and the alternative contention was restored for examination. The main grounds of appeal were not addressed, and the Assessing Officer was instructed to make a decision after providing a hearing to the assessee. Ultimately, all the appeals of the assessee were treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425701