2019 (1) TMI 547

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....veri for the Respondent. P.C. : 1. Leave to amend. Re-verification dispensed with. Amendment to be carried out forthwith. 2. This appeal is filed by the Revenue against the judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short) dated 24th July, 2015 raising following question for our consideration:- "Whether on the facts and in the circumstances of the case and in law....

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....Assessment Year 2007-08, the Assessing Officer objected to the assessee not having deducted tax at source on certain payments made during the period relevant to the said Assessment Year. The assessee raised two-fold contentions. Firstly, according to the assessee, the payments were in the nature of reimbursement of expenditure and, therefore, did not invite the requirement of deducting tax at sour....

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....ndivided Families from the requirement of deducting tax at source as long as their turnover did not exceed the limit for statutory audit. On facts, it has been held that assessee would have been qualified for exclusion clause and therefore the requirement of deducting tax at source could not be applied. 6. Having heard the learned Counsel for the parties and having perused the documents on reco....