2011 (10) TMI 635

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..... n the assessment year in question even though the interest pertained to the earlier period. Thus, in our opinion, the decision of the ITAT is based on finding of fact and no question of law arises. Accordingly, the first question cannot be entertained. Disallowance of VSAT charges and lease line charges by holding that the assessee did not have tax withholding obligation under section 194J - H .....

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..... by holding that the liability crystalised during the previous year, even though interest pertained to earlier period? (2) Whether, on the facts and in the circumstances of the case, the Tribunal, in law, was right in deleting the disallowance of VSAT charges and lease line charges by holding that the assessee did not have tax withholding obligation under section 194 J of the Income Tax Act, .....

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