2016 (12) TMI 1487

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....er Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 10th January, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 10th January, 2014 relates to the Assessment Year 200708. 2 The Revenue urges the following questions of law for our consideration: "(a) Whether on the facts and in the circumstance of the case and in law, the T....

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....been held that the transaction charges paid to the Stock Exchange are not subject to deduction of tax at source under Section 194J of the Act. (b) In the above view, question (a) as proposed by the Revenue does not give rise to any substantial question of law. Thus, not entertained. 4 Re Question (b): (a) The impugned order of the Tribunal followed the decision of this Court in Godrej & Boyce M....