2019 (12) TMI 873 - SCH - Income Tax

TDS u/s 194C OR 194J - placement fees/carriage fees paid to cable operators/MSO/DTH operators - Short deduction of tds - Petitioner on instructions issued by the Department of Revenue Ministry of Finance vide F. No.390/Misc./116/2017-JC dated 22.08.2019 seeks permission to withdraw this Special Leave Petition along with pending applications therein due to low tax effect - HELD THAT - Permission granted subject to just exceptions. The special leave petition and pending applications are dismissed as withdrawn leaving question of law open.

Summary

The Supreme Court allowed the petitioner to withdraw the Special Leave Petition and pending applications due to low tax effect. The petition and applications were dismissed as withdrawn, leaving the question of law open.