Whether Assessee to deduct TDS on payment made directly to operation/maintenance services providers u/s 194-I?

Last updated: 11 January 2021
Quick Summary
This tax appeal concerns whether an assessee is required to deduct Tax Deducted at Source (TDS) under Section 194-I of the Income Tax Act on payments made directly to providers of operation and maintenance services. The assessee argues that the order imposing penalties was barred by limitation, as it was passed beyond the stipulated six-year period from the end of the financial year in which the payment was made or credited.

Court :
ITAT New Delhi

Brief :
This appeal is filed by the assessee against the order dated 16/1/2020 passed by CIT(A)-38, Delhi for Assessment Year 2011-12.

Citation :
I.T.A. No. 889/DEL/2020 (A.Y 2011-12)

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