2019 (7) TMI 849

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....GARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by revenue for Assessment Year [in short referred to as 'AY'] 2012-13 contest the order of Ld. Commissioner of Income- Tax (Appeals)-60, Mumbai, [in short referred to as 'CIT(A)'], Appeal No.CIT(A)-60/IT-31/ITO(TDS)RG.3(4)/2014-15 dated 20/06/2017 qua deletion of certain addition u/s 201(1) / 201(1A). The assessee was engaged in the business of provi....

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..... 138.17 Lacs u/s 201(1) and corresponding interest demand u/s 201(1A) for Rs. 41.75 Lacs. 3. The first appellate authority deleted the same by relying upon the decision of this Tribunal rendered in assessee's own case for AYs 2010- 11 & 2011-12. Although Ld. Departmental Representative supported the view of Ld. AO, however, failed to demonstrate any distinguishing feature in the Impugned AY. No ....

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.... that time the assessee has already done the transactions without deducting tax at source. On these facts, the assessee cannot be held to have violated the provisions of Sec. 194J of the Act. Our view is fortified by the decisions of the Tribunal in the case of Channel Guide India Ltd. Vs ACIT 139 ITD 0049 and Rich Graviss Products (P) Ltd. 166 TTJ 329 and also by the decision in the case of New B....