AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2009 (7) TMI 41
X X X X Extracts X X X X
X X X X Extracts X X X X
....MENT A. K. SIKRI, J. - These appeals have been filed by the Revenue under Section 260-A of the Income Tax Act questioning the validity of the order dated 31.8.2007 of the Income Tax Appellate Tribunal (I.T.A.T). By the impugned order, the ITAT allowed the appeals of the assessee to the extent that it held that the assessee is not liable to pay the TDS. The ITAT however held the assessee liable ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Officer and which resulted in filing of the appeal by the assessee before the ITAT, and which as stated above was partly allowed. 3. It has been contended by the counsel for the Revenue that there is no presumption that though Airport Authority of India (AAI) is a Government undertaking, it would have paid its taxes and, therefore, the assessee not having deducted TDS from the payments made to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uthority of India (AAI), so that there is no double taxation, the counsel for the appellant stated that this was not clear from the file. Similarly, the counsel in reply to the court query also said that there is nothing on record suggests that any proceedings have been initiated against Airport Authority of India for not paying its taxes. 5. Another issue which was urged by counsel for the app....