2019 (5) TMI 307

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....2018 - -<br>Income Tax<br>Bharati Sapru And Vivek Varma JJ. For the Appellant : Gaurav Mahajan For the Respondent : Pooja Agarwal ORDER Heard learned counsel for the department Sri Gaurav Mahajan and learned counsel for the respondent Ms. Pooja Agarwal. As the controversy involved in these appeals is identical, the same is being decided by the common order treating the Income Tax Ap....

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....for the assessee&#39;s failure to deduct tax at source without upsetting/reversing the finding recorded by the Assessing Authority in the penalty order passed u/s 271-C of the Act? 3. Whether in view of the fact that the department has challenged the order of the tribunal dated 31.8.2017 passed in ITAT Nos.4279/Del/2015 to 4281/Del/2015 in appeal u/s.260-A of the Act before this Hon&#39;b....

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....vered on 16.2.2017 casting an obligation on the assessee to make deduction of tax at source on these rent also. Subsequently the Apex Court has also delivered the judgment in the case of NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY (NO.2) VERSUS COMMISSIONER OF INCOME TAX (APPEALS) AND OTHERS reported in (2018) 406 ITR 209 (SC) in which the Apex Court has opined that word &#39;rent&#39; means any....