2022 (7) TMI 1256

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....on of JCIT that TDS on repair and maintenance of aircraft is in the nature of technical fees and not payment of fees for works contract and wrongly applying section 194(J) instead of section 194(C) of the I.T. Act and treating the assessee to be assessee in default. Since the grounds are identical in all the appeals, we pass a consolidated order taking ITA 193/Mum/2022 as the lead case. 3. The brief facts are that the assessee company, M/s Air India Ltd is in the business of transportation of passengers and cargo by air, mail, parcel, etc. The assessee being a Public Sector Unit as national carrier owns and operate aircrafts of different types. Air India Engineering Services Ltd (AIESL) is a wholly owned subsidiary of the assessee which ....

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.... submission that the benefit of proviso to sec. 201(1) may kindly be given to the assessee. He further submitted that the assessee did not claim this benefit before the AO. It could not make this claim before Ld CIT(A) also, since the assessee could not represent before Ld CIT(A). He submitted that this claim is legal claim and accordingly he prayed that this alternative contention be accepted. The Ld A.R also furnished a statement showing the details of filing of returns of income by AIESL for all the years under consideration. 6. The Ld D.R did not object to the alternative prayer put forth by Ld A.R. 7. The proviso to sec. 201(1) reads as under:- "201. (1) Where any person, including the principal officer of a company,- ....