TaxTMI 
TaxTMI 
2026 (2) TMI 923
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....ing the action of Ld. CIT(A) in giving relief to the assessee on account of alleged deduction of tax at source u/s 194C of the Act instead of section 194J of the Act. The Ld. AO is seen to have disallowed expenditure claimed under the head "Professional fee", on account of this alleged mismatch. 1.1 The Revenue is aggrieved with this action and has approached the ITAT with the following grounds: - "1. Whether on the fact and in the circumstances of the case and in law, the CIT(A) is justified in deleting the additions made on account of "TDS on legal and professional fee", without appreciating the facts of the case. 2. Whether on the fact and in the circumstances of the case and in law, the CIT(A) was justified in not u....
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....the matter and now it has been converted to Civil Appeal No(s). 10915-10916/2018 and, as per the website of Hon'ble Supreme Court, the case is ripe-up for final hearing and is still pending consideration before the Hon'ble Supreme Court, therefore, the hearing of present Appeal may be deferred till decision in the aforesaid Civil Appeal. 10. We do not find any infirmity in the order of the Income Tax Appellate Tribunal. 11. In the light of above observations, in our considered view, no substantial question of law arises for consideration in the present Appeal and, therefore, we refuse to admit the Appeal. 12. Accordingly, the Income Tax Appeal stands dismissed. However, liberty is granted to the Revenue to....
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....cable to the year under consideration. In this backdrop, it is noted that the rate at which tax is deducted by the appellant is as per the prescribed rates of the Act as the nature of service listed by the AO in Table on page 4 and 5 of the assessment order, prima-facie appear to be fee for technical services. Further, the issue of disallowance of expenditure on account of short deduction/deduction under incorrect section of TDS has been put to rest by the Hon'ble jurisdictional Uttarakhand HC vide its order in the case of CIT v. Samsung Heavy Industries Company Limited(supra). Therefore, respectfully following the judicial ratio laid down by the jurisdictional High Court, disallowance of Rs. 4,47,53,145/- is deleted. The ground of appeal i....
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....er the Hon'ble Delhi High Court in the case o* PCIT Vs. Future First Info Services Pvt. Ltd in ITA No. 195/2022 dated 14.07.2022 hadalso given the same proposition. The Id CIT(A) however relied on the decision of the Hon'ble Kerala High Court in the case of PVS International Hospital Ltd reported in 380 ITR 284 (Ker) and decided the issue against the assessee. As could be seen above, none of the High Court decisions referred are the decisions rendered by the Hon'ble Jurisdictional High Court. The Hon'ble Supreme Court in the case of Vegetable Products Ltd reported in 88 ITR 192 had held that when there are divergent views of various non- Jurisdictional High Courts on an identical issue, the construction that is favourable to....